
To a small saucepan, add dark brown sugar and 3 tablespoons of water. Stir to combine and simmer over medium heat for about 2 minutes until the mixture slightly thickens. Remove from the heat.
Quickly rinse your teapot with hot water, then add black tea. Pour 1 cup of hot water into the pot, cover and steep for 4-5 minutes.
Pour the tea into a glass (or jug) over 6-8 ice cubes to cool it immediately.
Divide tapioca pearls between serving glasses, then divide the brown sugar syrup and the tea. Add some ice cubes and then add heavy cream. Stir and enjoy immediately.