Mix coffee powder and cocoa in 1/2 cup boiled water. Place it on fire and bring to boil. Remove from fire and leave it to cool.
Boil 2cups of milk with the sugar. If needed more sugar can be added. Dissolve the custard powder in 11/2 cup of milk, strain and pour into the boiling milk. Stir continuously until the solution becomes thick and then remove from fire. Add butter and essence into it.
Remove the seeds and skin of the orange flakes. Dip the biscuits in the cocoa - coffee solution and arrange half of it in a flat bowl. Pour half of the custard solution above the biscuits. Arrange half of the orange flakes above it and then again the biscuits. Repeat the process. Keep in the refrigerator to set.