feat(reports): Financial report (Initiative 1 Phase 4)

Builds the Financial report on the canonical payments + expenses tables
(the CRM records money received; it does not invoice — invoices module
is off, dev DB has zero invoice rows). The invoice-centric spec is
reframed onto the payments model: "outstanding AR" → expected-deposit
shortfall on active deals; "AR aging" → outstanding deposits bucketed by
deal age.

Service (financial.service.ts):
- 7 KPIs: revenue collected (net of refunds), deposits, balance,
  pipeline expected, outstanding deposits, expenses, net contribution
- 6 chart datasets: revenue by month (deposit/balance), collection
  funnel (EOI→deposit→contract→won), expected-deposit aging, cash flow
  (inflow vs outflow), expense breakdown by category
- 4 tables: outstanding deposits, recent payments, refund log, expense
  ledger
- every money figure normalised to port currency via a shared
  resolvePortCurrency/normalizeAmount helper (new reports/currency.ts)

UI (financial-report-client.tsx): KPI strip + recharts (stacked bar /
horizontal bar / line / donut) + month/quarter/year toggle + branded
empty states; DateRangePicker + Templates + Export wired. Un-hidden the
Financial card on the reports landing.

Plumbing: added '1y' (trailing 12mo) preset to the shared range system
(financial trends want a year); added 'financial'/'marketing' to the
report-template kind enum for template parity.

TDD: 6 financial-math unit tests (aging buckets, month keys/range, net
contribution). tsc clean; full unit suite green except pre-existing
Redis/storage-dependent integration tests. Browser-verified against live
data: API 200, KPIs correct ($5,849 expenses / -$5,849 net, $0 revenue
correct given 0 payment rows), expense ledger + breakdown populate,
payment-derived sections show graceful empty states.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

src/app/api/v1/reports/templates/route.ts

@@ -12,7 +12,17 @@ const createBodySchema = z.object({
   // for these kinds is a thin view-state snapshot (date range +
   // filters) that the report client applies on load. 'custom' is the
   // ad-hoc composer's saved config — entity + columns + filter.
-  kind: z.enum(['dashboard', 'clients', 'berths', 'interests', 'sales', 'operational', 'custom']),
+  kind: z.enum([
+    'dashboard',
+    'clients',
+    'berths',
+    'interests',
+    'sales',
+    'operational',
+    'financial',
+    'marketing',
+    'custom',
+  ]),
   name: z.string().min(1).max(120),
   description: z.string().max(400).nullable().optional(),
   // Config is the raw discriminated-union payload; the