Soak dates in warm water for 20 minutes to soften. Drain the dates, reserving the soaking liquid.
Add dates, nuts, flour and shredded coconut to a food processor and mix until it resembles fine crumbs.
Add cacao powder and coconut oil and blend. If mixture is too dry, add 1/4 cup of soaking liquid from the dates and blend. The mixture needs to be moist enough to roll into balls.
Roll into balls and coat in desiccated coconut. Store in a sealed container in the fridge.