[ADD] account_bacs: Added UK BACS Direct Credit and Direct Debit

Implemented support for the BACS payment scheme as per the latest
technical specifications, enabling the processing of BACS Direct Credits
and Direct Debits. Included the mandatory requirement of a Service User
Number (SUN) for businesses conducting transactions via BACS.

closes odoo/odoo#128069

Task-id: 3326945
Related: odoo/enterprise#43923
Signed-off-by: Quentin De Paoli <qdp@odoo.com>