Melt the chocolate in a heatproof bowl in the microwave for approximately 90secs, or over a double boiler for 2-3mins.
Melt the coconut oil in a different heatproof bowl for 30-45secs, until just melted.
Mix the desiccated coconut into the coconut oil, and pop it into the fridge for 5-10mins, or until the coconut oil has hardened slightly.
Using a teaspoon, scoop the hardened coconut oil mixture and shape it with your hands to form small balls. It will melt slightly with the heat of your hands but that will help it mould.
Once the balls are formed, use a different clean teaspoon to dip the balls, one at a time, into the melted chocolate. Place onto a tray lined with baking paper and put them in the fridge to harden. Serve straight from the fridge.