Melt the sugar in a non-stick frying pan. When it has melted, add the butter to prevent the caramel from burning. When the butter has melted, pour in the cream and gently stir.
Remove the from the heat and set aside to cool.
Melt the chocolate in a glass bowl over a pan of boiling water. Pour into the mixture and gently stir. Set aside in the fridge until completely cool.
To serve, make small quennels and roll through the cocoa powder. Serve on a plate
«Serve after dinner or at afternoon tea. Use other types of chocolate to add variety.»