Heat your oven to 350F and grease or line a muffin tin. In a large bowl, mix the spelt flour, cocoa powder, ground flax, cinnamon, baking powder, baking soda, and cacao nibs. Make a well in the centre.
Mash the banana with a fork. In a medium bowl, combine the banana, pumpkin, maple syrup, coconut oil, almond milk, ACV, and vanilla extract. Alternatively, especially if you've roasted your own pumpkin, you can toss it all in a food processor and blend until smooth.
Pour your pumpkin mixture into the dry ingredients and mix until just combined. Don't over mix, you don't want chewy lumpcakes. Spoon into your muffin tin.
Bake at 350F for 18-20 minutes, or until a toothpick comes out clean. Place on a cooling rack for a few minutes before removing from the tin and cooling completely.
Blend everything in a food processor for about five minutes or until completely smooth. Refrigerate for at least thirty minutes before icing the cupcakes so it can firm up a little bit. Ice your cakes! Store them in the fridge to keep the icing nice.