first commit

src/frontend/components/README.md

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+# Components Placeholder
+
+Reusable UI components for project, distribution board, and consumer tables.
+

src/frontend/pages/README.md

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+# Frontend Placeholder
+
+Frontend implementation will move here in the next step (React/Next.js).
+The backend API, domain logic, and SQLite persistence are now prepared.
+

src/frontend/utils/README.md

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+# Frontend Utils Placeholder
+
+Shared UI utility helpers will be implemented during the Next.js migration step.
+