Line a 9x12 baking tin with parchment paper.
Combine the graham cracker crumbs, toffee, and butter in a small bowl and stir together until everything is wet (like wet sand), using the back of a spoon press the mixture into the baking tin, chill for 4-6 hours.
Place the cream in a small sauce pan and set it over a medium high heat, have the chocolate chips ready in a small bowl. When the cream is just about to come to the boil, pour it over the chocolate, stir until thick and glossy. Pour the ganache over the set graham cracker base, leave in the fridge for 6 hours or overnight.
In a small saucepan set over a medium heat, heat the sugar and water until it reaches 118C. In the bowl of a stand mixer whisk the egg whites until frothy, whisking on high speed slowly pour in the hot sugar, it should double in volume and start to look shiny, then continue to whisk for another 5 minutes for a medium peak. Spoon the meringue over the ganache and blowtorch the top.
Using a clean knife slice the s’mores into squares:)