Sift the flour and baking powder into a bowl or food processor. Add the butter and rub in with the fingertips or process until the mixture resembles fine breadcrumbs. Add the sugar and milk, reserving 2 tablespoons of milk, and mix or blend briefly to a soft, slightly sticky dough. Add the reserved milk if the dough feels dry.
Knead the dough lightly on a lightly floured surface until smooth, then roll out to 1.5 cm (¾ inch) thick. Cut out 10 rounds using a 5 cm (2 inch) plain biscuit cutter, re-rolling the trimmings to make more. Place slightly apart on a greased baking sheet and brush with milk.
Bake in a preheated oven, 220°C (425°F), Gas Mark 7, for 12 minutes until well risen and golden. Transfer to a wire rack to cool.
Split the scones and serve topped with jam and cream.