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/tsconfig.json

@@ -0,0 +1,19 @@
+{
+  "compilerOptions": {
+    "target": "ES2020",
+    "useDefineForClassFields": true,
+    "lib": ["ES2020", "DOM", "DOM.Iterable"],
+    "module": "ESNext",
+    "skipLibCheck": true,
+    "moduleResolution": "bundler",
+    "allowImportingTsExtensions": true,
+    "resolveJsonModule": true,
+    "isolatedModules": true,
+    "noEmit": true,
+    "jsx": "react-jsx",
+    "strict": true,
+    "noUnusedLocals": false,
+    "noUnusedParameters": false
+  },
+  "include": ["src"]
+}