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>

backend/Dockerfile

@@ -0,0 +1,8 @@
+FROM node:22-alpine
+WORKDIR /app
+COPY package.json .
+RUN npm install --omit=dev
+COPY src ./src
+RUN mkdir -p /app/uploads
+EXPOSE 3001
+CMD ["node", "src/index.js"]