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>

resources/js/components/AppearanceTabs.vue

@@ -0,0 +1,33 @@
+<script setup lang="ts">
+import { Monitor, Moon, Sun } from 'lucide-vue-next';
+import { useAppearance } from '@/composables/useAppearance';
+
+const { appearance, updateAppearance } = useAppearance();
+
+const tabs = [
+    { value: 'light', Icon: Sun, label: 'Light' },
+    { value: 'dark', Icon: Moon, label: 'Dark' },
+    { value: 'system', Icon: Monitor, label: 'System' },
+] as const;
+</script>
+
+<template>
+    <div
+        class="inline-flex gap-1 rounded-lg bg-neutral-100 p-1 dark:bg-neutral-800"
+    >
+        <button
+            v-for="{ value, Icon, label } in tabs"
+            :key="value"
+            @click="updateAppearance(value)"
+            :class="[
+                'flex items-center rounded-md px-3.5 py-1.5 transition-colors',
+                appearance === value
+                    ? 'bg-white shadow-xs dark:bg-neutral-700 dark:text-neutral-100'
+                    : 'text-neutral-500 hover:bg-neutral-200/60 hover:text-black dark:text-neutral-400 dark:hover:bg-neutral-700/60',
+            ]"
+        >
+            <component :is="Icon" class="-ml-1 h-4 w-4" />
+            <span class="ml-1.5 text-sm">{{ label }}</span>
+        </button>
+    </div>
+</template>