Preheat oven to 175 degrees Celsius/350F. Line a 12 cavity muffin tray with cupcake liners and set aside.
In a bowl, combine almond milk and apple cider vinegar. Leave to sit for 10 minutes before proceeding. After 10 minutes, add vegetable oil, vanilla extract and sugar to the bowl. Whisk well to combine.
In another large bowl, sieve the flour, cocoa, baking powder, baking soda, instant espresso and salt. Add this dry mixture to your wet mixture, half at a time, and whisk till combined. Be careful to not over mix.
Fill liners 3/4 of the way with your batter and bake for 18-20 minutes or until a skewer comes out clean. Remove the tray from oven and leave to cool to room temperature.
Whilst the cupcakes are baking, prepare the chocolate ganache by combining chocolate, coconut milk, instant espresso and salt in a microwave safe bowl. Microwave in 30 second increments, stirring after each increment. Continue to do this until the ganache is smooth and silky. Leave to cool to room temperature or until thick and fudgy.
Combine vegan butter and shortening in a large bowl or a stand mixer bowl. Either using electric beaters or your stand mixer with the whisk attachment, beat the butter and shortening together until light and fluffy. Add cocoa powder and salt to your mix. Whisk on high for 30 seconds. Add melted chocolate and mix on high for another 30 seconds. Finally, add your powdered sugar and mix on high until you have a fluffy, delicious chocolate buttercream (around 2-3 more minutes).
To assemble cupcakes, cut or scoop a small cone shape out of the middle of the top of each cupcake. Be careful not to cut all the way to the bottom. Fill the cavity with your prepared Chocolate Ganache (use a spoon or a piping bag).
Once all your cupcakes are filled, top with generous amounts of Chocolate Buttercream (use a palette knife or simply pipe buttercream on with a star tip attached to a piping bag). Let the frosted cupcakes chill in the fridge for half an hour.
Re-melt your leftover ganache so that it is runny, but not hot. Drizzle leftover ganache on the top of your frosted cupcakes and return to fridge for 15 minutes to allow ganache to set before devouring!
Enjoy!