feat: remove OTP gate from transactions, fix categories auth, add implementation plan

- Remove OtpGateGuard from transactions controller (OTP verified at login)
- Fix categories controller to use authenticated user instead of TEMP_USER_ID
- Add comprehensive implementation plan document
- Update .env.example with WEB_APP_URL
- Prepare for admin dashboard development

apps/web/src/components/Breadcrumb.tsx

@@ -13,6 +13,8 @@ export function Breadcrumb({ currentPage }: BreadcrumbProps) {
         return 'Wallets'
       case '/transactions':
         return 'Transactions'
+      case '/profile':
+        return 'Profile'
       default:
         return page.charAt(0).toUpperCase() + page.slice(1)
     }