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>

frontend/nginx.conf

@@ -0,0 +1,40 @@
+server {
+    listen 80;
+    server_name localhost;
+    root /usr/share/nginx/html;
+    client_max_body_size 12m;
+
+    location /utilities/api/auth/ {
+        proxy_pass http://10.10.10.101:3001/api/auth/;
+        proxy_set_header Host $host;
+        proxy_set_header X-Real-IP $remote_addr;
+        proxy_set_header X-Forwarded-For $proxy_add_x_forwarded_for;
+    }
+
+    location /utilities/api/ {
+        proxy_pass http://backend:3001/api/;
+        proxy_set_header Host $host;
+        proxy_set_header X-Real-IP $remote_addr;
+        proxy_set_header X-Forwarded-For $proxy_add_x_forwarded_for;
+        add_header Cache-Control "no-store";
+    }
+
+    location /utilities/health {
+        proxy_pass http://backend:3001/health;
+    }
+
+    location ~* /utilities/.*\.(js|css|png|ico|svg|woff2?)$ {
+        expires 1y;
+        add_header Cache-Control "public, immutable";
+        try_files $uri =404;
+    }
+
+    location /utilities/ {
+        add_header Cache-Control "no-cache" always;
+        try_files $uri /utilities/index.html;
+    }
+
+    location = / {
+        return 301 /utilities/;
+    }
+}