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/PlaceholderPattern.vue

@@ -0,0 +1,31 @@
+<script setup lang="ts">
+import { useId } from 'vue';
+
+const patternId = `pattern-${useId()}`;
+</script>
+
+<template>
+    <svg
+        class="absolute inset-0 size-full stroke-neutral-900/20 dark:stroke-neutral-100/20"
+        fill="none"
+    >
+        <defs>
+            <pattern
+                :id="patternId"
+                x="0"
+                y="0"
+                width="8"
+                height="8"
+                patternUnits="userSpaceOnUse"
+            >
+                <path d="M-1 5L5 -1M3 9L8.5 3.5" stroke-width="0.5"></path>
+            </pattern>
+        </defs>
+        <rect
+            stroke="none"
+            :fill="`url(#${patternId})`"
+            width="100%"
+            height="100%"
+        ></rect>
+    </svg>
+</template>