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Heat the sugar, golden syrup and butter until melted. Mix the spices and flour in a large bowl. Dissolve the bicarbonate of soda in 1 tsp cold water. Make a well in the centre of the dry ingredients, add the melted sugar mix, egg and bicarbonate of soda. Mix well. At this stage the mix will be soft but will firm up on cooling.
Cover the surface of the biscuit mix with wrapping and leave to cool, then put in the fridge for at least 1 hr to become firm enough to roll out.
Heat oven to 190C/170C fan/gas 5. Turn the dough out onto a lightly floured surface and knead briefly. (At this stage the dough can be put into a food bag and kept in the fridge for up to a week.) Cut the dough in half. Thinly roll out one half on a lightly floured surface. Cut into shapes with cutters, such as gifts, trees and hearts, then transfer to baking sheets, leaving a little room for them to spread. If you plan to hang the biscuits up, make a small hole in the top of each one using a skewer. Repeat with remaining dough.
Bake for 12-15 mins until they darken slightly. If the holes you have made have closed up, remake them while the biscuits are warm and soft using a skewer. Cool for a few mins on the baking sheets, then transfer to a wire rack to cool and harden up completely.
Break up the chocolate and melt in the microwave on Medium for 1-2 mins, or in a small heatproof bowl over simmering water. Drizzle the chocolate over the biscuits, or pipe on shapes or names, then stick a few silver balls into the chocolate. If hung up on the tree, the biscuits will be edible for about a week, but will last a lot longer as decorations.