Pour the honey with the butter and sugar in a saucepan and heat gently until the sugar gets dissolved and the mixture becomes golden brown in color. Remove from heat and cool down to room temperature.
Mix the flour with the cocoa, baking soda, spices and the lemon zest in a bowl and make a well in the middle.
Add the egg, the honey mixture and the ammonium carbonate dissolved in 1 tablespoon cold water into the well and process with the dough hook of the electric hand mixer to a smooth dough. Cover the dough and let rest for one day at room temperature. Knead the dough on a floured surface and roll out into 3 mm thin sheet.
Place the sheet on a baking tray lined with baking paper, brush with the egg yolk, and prick the surface with a fork several times.
Bake in a preheated oven at 180°C (fan: 160°C, gas mark 2-3) (approximately 350°F) for about 20 minutes. Remove from the oven, cool briefly, brush with sugar water (1 tablespoon sugar dissolved in 1 tablespoon hot water), and sprinkle with almonds and Maraschino cherries. Serve.