Preheat the oven to 350°F. Line a cupcake pan with cupcake liners.

In the bowl combine flour, cocoa powder, baking soda, baking powder, and salt.

In another bowl, mix the melted butter and sugar together until well combined. Add the egg, vanilla and distilled vinegar. Stir to combine. Add the buttermilk and gel food coloring. Stir until a batter forms.

Divide the mixture evenly among the muffin cups. They should be filled about ¾ full.

Bake for 15-17 minutes, until a toothpick comes out clean. Let cool for 5 minutes in the tin, then remove and cool completely on a wire rack.

Use a spoon to scoop a small section of the cake from the center of the cupcakes. Fill with sprinkles and replace the small section of cake in the hole.

Beat butter on medium high speed for about 5 minutes, until light and fluffy. Add cream cheese and beat until smooth.

Slowly add powdered sugar, until it is all added and frosting is smooth and creamy.

Use a piping bag to frost the cupcakes. Garnish with sprinkles.