Pre-heat the oven to 180C(356F) fan-forced.

Line two baking trays with baking paper or grease them.

Beat the butter and sugar together in the bowl of an electric mixer.

Add the egg and mix it through.

Scrape down the sides and mix again then add the sifted flour, baking powder, cocoa and spices and mix until the dough comes together.

Lightly flour a work surface and roll the dough out until it is 3mm thick.

Use a 6.5cm cookie cutter and cut out rounds of dough.

Place them on the lined baking trays leaving 2cm between each one.

Bake the biscuits for 15 minutes or until golden.

Leave the baked biscuits on the tray for 5 minutes then transfer to a wire rack to cool completely.

Meanwhile make the icing by adding a little water at a time to the icing sugar, essence and colouring until it is thick but spreadable.

When the biscuits have cooled, spread half with icing.

Spread the other half of the biscuits with jam and place the iced biscuits on top of the jam covered ones.

Sprinkle with icing sugar to serve.