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docs(impact): National TOMs expression of the social value model

Adds a procurement-compatible annex so Freegle's impact can be read in
National TOMs vocabulary, which is how roughly a third of English and Welsh
councils score social value.

- Research and mapping in plans/, plus a draft social value statement.
- Live proxy extract from Freegle's free Open Access TOM System account
  ("Freegle - Freegle Geeks", registered 2026-07-20).

Two things worth knowing when using this. The free Open Access tier exposes
only the Light set (12), so NT31, NT88 and NT27 are NOT in it - the figures
recorded here are the published NT2022 proxies, and the older public PDFs are
staler still (NT31 ~£67 vs the £244.63/tCO2e in NT2022). And NT88 and NT31
both derive from the same tonnage, so they are both claimable but the overlap
has to be disclosed. TOMs £ must never be added to the WRAP-based £: same
impact, different vocabulary.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01UdLP1MADbXW9vPAh4JSWNM

573 of 2841 branches covered (20.17%)

Branch coverage included in aggregate %.

344 of 1313 relevant lines covered (26.2%)

10.5 hits per line