feat: L'Ami Fiduciaire V1.0.0 — full codebase with Story 0.1 complete

Initial commit of the L'Ami Fiduciaire SaaS platform built on Laravel 12,
Vue 3, Inertia.js 2, and Tailwind CSS 4.

Story 0.1 (rename folders to declarations in database) is implemented and
code-reviewed: migration, rollback, and 6 Pest tests all passing.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

_bmad/tea/workflows/testarch/test-design/steps-c/step-04-coverage-plan.md.bak

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+---
+name: 'step-04-coverage-plan'
+description: 'Design test coverage, priorities, execution strategy, and estimates'
+nextStepFile: './step-05-generate-output.md'
+outputFile: '{test_artifacts}/test-design-progress.md'
+---
+
+# Step 4: Coverage Plan & Execution Strategy
+
+## STEP GOAL
+
+Create the test coverage matrix, prioritize scenarios, and define execution strategy, resource estimates, and quality gates.
+
+## MANDATORY EXECUTION RULES
+
+- 📖 Read the entire step file before acting
+- ✅ Speak in `{communication_language}`
+- 🚫 Avoid redundant coverage across test levels
+
+---
+
+## EXECUTION PROTOCOLS:
+
+- 🎯 Follow the MANDATORY SEQUENCE exactly
+- 💾 Record outputs before proceeding
+- 📖 Load the next step only when instructed
+
+## CONTEXT BOUNDARIES:
+
+- Available context: config, loaded artifacts, and knowledge fragments
+- Focus: this step's goal only
+- Limits: do not execute future steps
+- Dependencies: prior steps' outputs (if any)
+
+## MANDATORY SEQUENCE
+
+**CRITICAL:** Follow this sequence exactly. Do not skip, reorder, or improvise.
+
+## 1. Coverage Matrix
+
+For each requirement or risk-driven scenario:
+
+- Decompose into atomic test scenarios
+- Select **test level** (E2E / API / Component / Unit) using `test-levels-framework.md`
+- Ensure no duplicate coverage across levels
+- Assign priorities (P0–P3) using `test-priorities-matrix.md`
+
+**Priority rules:**
+
+- P0: Blocks core functionality + high risk + no workaround
+- P1: Critical paths + medium/high risk
+- P2: Secondary flows + low/medium risk
+- P3: Nice-to-have, exploratory, benchmarks
+
+---
+
+## 2. Execution Strategy (Keep Simple)
+
+Use a **PR / Nightly / Weekly** model:
+
+- **PR**: All functional tests if <15 minutes
+- **Nightly/Weekly**: Long-running or expensive suites (perf, chaos, large datasets)
+- Avoid re-listing all tests (refer to coverage plan)
+
+---
+
+## 3. Resource Estimates (Ranges Only)
+
+Provide intervals (no false precision):
+
+- P0: e.g., "~25–40 hours"
+- P1: e.g., "~20–35 hours"
+- P2: e.g., "~10–30 hours"
+- P3: e.g., "~2–5 hours"
+- Total and timeline as ranges
+
+---
+
+## 4. Quality Gates
+
+Define thresholds:
+
+- P0 pass rate = 100%
+- P1 pass rate ≥ 95%
+- High-risk mitigations complete before release
+- Coverage target ≥ 80% (adjust if justified)
+
+---
+
+### 5. Save Progress
+
+**Save this step's accumulated work to `{outputFile}`.**
+
+- **If `{outputFile}` does not exist** (first save), create it with YAML frontmatter:
+
+  ```yaml
+  ---
+  stepsCompleted: ['step-04-coverage-plan']
+  lastStep: 'step-04-coverage-plan'
+  lastSaved: '{date}'
+  ---
+  ```
+
+  Then write this step's output below the frontmatter.
+
+- **If `{outputFile}` already exists**, update:
+  - Add `'step-04-coverage-plan'` to `stepsCompleted` array (only if not already present)
+  - Set `lastStep: 'step-04-coverage-plan'`
+  - Set `lastSaved: '{date}'`
+  - Append this step's output to the appropriate section of the document.
+
+Load next step: `{nextStepFile}`
+
+## 🚨 SYSTEM SUCCESS/FAILURE METRICS:
+
+### ✅ SUCCESS:
+
+- Step completed in full with required outputs
+
+### ❌ SYSTEM FAILURE:
+
+- Skipped sequence steps or missing outputs
+  **Master Rule:** Skipping steps is FORBIDDEN.