Добавление миграций БД и моделей

db/migrate/20260312000004_create_yearly_files.rb

@@ -0,0 +1,11 @@
+class CreateYearlyFiles < ActiveRecord::Migration[7.1]
+  def change
+    create_table :yearly_files do |t|
+      t.references :organization, null: false, foreign_key: true
+      t.integer :year, null: false
+      t.references :auditor, foreign_key: true
+
+      t.timestamps
+    end
+  end
+end