iBilik Capital schema baseline

This folder intentionally does NOT include a live database data dump because live dumps contain account hashes, security/session data and business records.
schema_manifest_v2.1.json was generated from the verified v2.1 database dump and records table/column/comment structure for static auditing.
Rebuild path: v1.0 base schema + accepted migrations in database/migrations/.
Apply v2.2 Master Hardening migration after v2.1.
