In a saucepan, melt the butter, cocoa powder, vanilla essence, condensed milk, and brown sugar over low heat, stirring until smooth. Remove from heat and allow the mixture to cool.
Once cooled, add the malt biscuit crumbs and mix until well combined.
Take small portions of the mixture and shape it around a marshmallow or a piece of chocolate to form a ball.
Roll each truffle in desiccated coconut until fully coated.
Place the truffles in the fridge to chill for at least an hour before serving.