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/package.json

@@ -0,0 +1,18 @@
+{
+  "name": "hnf-utilities-backend",
+  "version": "1.0.0",
+  "type": "module",
+  "scripts": {
+    "start": "node src/index.js",
+    "dev": "node --watch src/index.js"
+  },
+  "dependencies": {
+    "@fastify/cookie": "^9.4.0",
+    "@fastify/cors": "^9.0.1",
+    "@fastify/multipart": "^8.3.0",
+    "@fastify/static": "^7.0.4",
+    "fastify": "^4.28.1",
+    "jose": "^5.9.6",
+    "pg": "^8.13.1"
+  }
+}