Line a baking tray with baking paper or simply grease with a little oil. Preheat the oven to 180C fan forced.
Mix the flour, baking powder, salt and sugar together together in a food processor. Add the cold coconut oil and pulse to form a breadcrumb like consistency.
You can also do this step by hand, just rub the mixture together using fingers to disperse the coconut oil evenly throughout the flour mixture.
Pour into a mixing bowl and add the milk. Bring to mixture together with your hands to form a dough. Be gentle and patient here, it will appear very crumbling to begin but it will come together to form a dough.
Roll the dough out until about 1/2 cm thick and cut into round disks using a cooking cutter. Repeat with the scraps and make more cookies.
Place onto the baking tray. Bake in the oven for about 10 minutes or until golden brown. Cool slightly on the baking tray, then turn onto a cooling rack to cool completely.
Spoon a small dollop of melted chocolate onto each biscuit and spread out slightly to form a small layer. Allow to set and then store in an airtight container.