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/Dashboard.tsx

@@ -1,28 +1,22 @@
-import { useState } from "react"
+import { Routes, Route, useLocation, useNavigate } from "react-router-dom"
 import { DashboardLayout } from "./layout/DashboardLayout"
 import { Overview } from "./pages/Overview"
 import { Wallets } from "./pages/Wallets"
 import { Transactions } from "./pages/Transactions"
+import { Profile } from "./pages/Profile"
 
 export function Dashboard() {
-  const [currentPage, setCurrentPage] = useState("/")
-
-  const renderPage = () => {
-    switch (currentPage) {
-      case "/":
-        return <Overview />
-      case "/wallets":
-        return <Wallets />
-      case "/transactions":
-        return <Transactions />
-      default:
-        return <Overview />
-    }
-  }
+  const location = useLocation()
+  const navigate = useNavigate()
 
   return (
-    <DashboardLayout currentPage={currentPage} onNavigate={setCurrentPage}>
-      {renderPage()}
+    <DashboardLayout currentPage={location.pathname} onNavigate={navigate}>
+      <Routes>
+        <Route path="/" element={<Overview />} />
+        <Route path="/wallets" element={<Wallets />} />
+        <Route path="/transactions" element={<Transactions />} />
+        <Route path="/profile" element={<Profile />} />
+      </Routes>
     </DashboardLayout>
   )
 }