Preheat the oven to 175°C, gas mark 4 and line a muffin tin with paper baking cups.
In a large bowl, whisk together the soya milk and vinegar, then set aside to curdle before adding sugar, vegetable oil and vanilla extract to the mixture. Beat until frothy and set aside.
In a separate bowl, whisk together the remaining dry ingredients. Once combined, add the dry mixture to the wet mixture (I do it in two batches beating until smooth).
Once combined with no lumps remaining, pour the batter into prepared baking cups, filling them to three quarters full.
Bake in the middle of the oven for around 18 to 20 minutes, or until a toothpick inserted into the centre of one of the cupcakes comes out clean. Take out of the oven and transfer onto a cooling rack and allow to cool completely before decorating.