Preheat oven to 180°C and grease your donut pan with flavourless oil.

In a medium bowl combine flour, sugar and baking powder.

Stir in milk, butter and egg until combined.

Transfer mixture to a sandwich bag and cut a corner to make a small hole.

Using your DIY piping bag, pipe a circle of mixture into each donut hole so that it's approx ½ full.

Bake for around 10 minutes or until the edges are lightly browned.

Allow to cool on a wire rack.

In a medium bowl, add the icing sugar, caramel and 1 tablespoon of cream and stir until combined. If it's a little too thick, add in the next spoonful of cream.

Dip the top of the donuts into the caramel mixture, decorate with crushed up toffee, and place on a cooling tray to set.