Initial commit — utilities app (meter readings, tariffs, cost tracking)
Fastify + pg backend, React/TS/Vite frontend. Categories (electric, gas, oil, water), meters with sub-metering rollup, tariffs with time-of-use rate windows, standing charges, Climate Change Levy and VAT, manual reading entry, consumption/cost reports, period cost estimates, and an API-key-gated /api/internal/* surface for the reports app's Directors Report. Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>
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