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/vite.config.ts

@@ -0,0 +1,31 @@
+import { defineConfig } from 'vite'
+import react from '@vitejs/plugin-react'
+import { VitePWA } from 'vite-plugin-pwa'
+
+export default defineConfig({
+  base: '/utilities/',
+  plugins: [
+    react(),
+    VitePWA({
+      registerType: 'autoUpdate',
+      manifest: {
+        name: 'Utilities',
+        short_name: 'Utilities',
+        start_url: '/utilities/',
+        scope: '/',
+        display: 'standalone',
+        theme_color: '#1e6091',
+        background_color: '#1e6091',
+        icons: [
+          { src: '/utilities/icons/icon-192.png', sizes: '192x192', type: 'image/png' },
+          { src: '/utilities/icons/icon-512.png', sizes: '512x512', type: 'image/png' },
+        ],
+      },
+      workbox: {
+        navigateFallback: '/utilities/index.html',
+        navigateFallbackDenylist: [/\/api\//],
+        globPatterns: ['**/*.{js,css,html,ico,png,svg}'],
+      },
+    }),
+  ],
+})