feat: initial finance SPA — phases 1 & 2

Next.js 16 personal finance dashboard connected to postgres-personal.

Phase 1 (Foundation):
- API routes: GET /api/transactions (paginated, filterable, sortable),
  GET /api/statements, GET /api/merchants
- Transactions data table with date/category/bank/search filters, pagination, sort
- Statements card grid with period, due date, amount, transaction count
- Sidebar layout with nav for all planned sections

Phase 2 (Normalisation):
- PATCH /api/transactions/[id] — upsert transaction_overrides
- POST /api/transactions/bulk — bulk categorize/normalize
- Inline click-to-edit category (22 options) and merchant name
- Blue dot override indicator, bulk action bar
- Effective values via COALESCE(override, llm_value) pattern

Stack: Next.js 16 (App Router, standalone), Prisma 7.x + @prisma/adapter-pg,
TanStack Query, Tailwind CSS. Auth via Traefik chain-oauth@file.

src/components/providers.tsx

@@ -0,0 +1,19 @@
+"use client";
+
+import { QueryClient, QueryClientProvider } from "@tanstack/react-query";
+import { useState } from "react";
+
+export function Providers({ children }: { children: React.ReactNode }) {
+  const [queryClient] = useState(
+    () =>
+      new QueryClient({
+        defaultOptions: {
+          queries: { staleTime: 30_000, refetchOnWindowFocus: false },
+        },
+      })
+  );
+
+  return (
+    <QueryClientProvider client={queryClient}>{children}</QueryClientProvider>
+  );
+}