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/package.json

@@ -0,0 +1,25 @@
+{
+  "name": "hnf-utilities-frontend",
+  "version": "1.0.0",
+  "private": true,
+  "type": "module",
+  "scripts": {
+    "dev": "vite",
+    "build": "tsc && vite build",
+    "preview": "vite preview"
+  },
+  "dependencies": {
+    "lucide-react": "^0.469.0",
+    "react": "^18.3.1",
+    "react-dom": "^18.3.1",
+    "react-router-dom": "^6.28.1"
+  },
+  "devDependencies": {
+    "@types/react": "^18.3.12",
+    "@types/react-dom": "^18.3.1",
+    "@vitejs/plugin-react": "^4.3.4",
+    "typescript": "^5.7.2",
+    "vite": "^6.0.5",
+    "vite-plugin-pwa": "^1.3.0"
+  }
+}