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>

tests/Pest.php

@@ -0,0 +1,47 @@
+<?php
+
+/*
+|--------------------------------------------------------------------------
+| Test Case
+|--------------------------------------------------------------------------
+|
+| The closure you provide to your test functions is always bound to a specific PHPUnit test
+| case class. By default, that class is "PHPUnit\Framework\TestCase". Of course, you may
+| need to change it using the "pest()" function to bind a different classes or traits.
+|
+*/
+
+pest()->extend(Tests\TestCase::class)
+    ->use(Illuminate\Foundation\Testing\RefreshDatabase::class)
+    ->in('Feature');
+
+/*
+|--------------------------------------------------------------------------
+| Expectations
+|--------------------------------------------------------------------------
+|
+| When you're writing tests, you often need to check that values meet certain conditions. The
+| "expect()" function gives you access to a set of "expectations" methods that you can use
+| to assert different things. Of course, you may extend the Expectation API at any time.
+|
+*/
+
+expect()->extend('toBeOne', function () {
+    return $this->toBe(1);
+});
+
+/*
+|--------------------------------------------------------------------------
+| Functions
+|--------------------------------------------------------------------------
+|
+| While Pest is very powerful out-of-the-box, you may have some testing code specific to your
+| project that you don't want to repeat in every file. Here you can also expose helpers as
+| global functions to help you to reduce the number of lines of code in your test files.
+|
+*/
+
+function something()
+{
+    // ..
+}