Rename to HOA LedgerIQ and implement remaining report pages

- Rename app from "HOA Financial Platform" to "HOA LedgerIQ" across all
  frontend pages, backend API docs, package.json files, and seed data
- Add Cash Flow Statement report (GET /reports/cash-flow) with operating
  and reserve fund activity breakdown, beginning/ending cash balances
- Add Aging Report (GET /reports/aging) with per-unit aging buckets
  (current, 1-30, 31-60, 61-90, 90+ days), expandable invoice details
- Add Year-End Package (GET /reports/year-end) with income statement
  summary, collection stats, 1099-NEC vendor report, reserve fund status
- Add Settings page showing org info, user profile, and system details
- Replace all PlaceholderPage references with real implementations
- Bump auth store version to 3 for localStorage migration

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

frontend/src/components/layout/AppLayout.tsx

@@ -30,7 +30,7 @@ export function AppLayout() {
         <Group h="100%" px="md" justify="space-between">
           <Group>
             <Burger opened={opened} onClick={toggle} hiddenFrom="sm" size="sm" />
-            <Title order={3} c="blue">HOA Financial Platform</Title>
+            <Title order={3} c="blue">HOA LedgerIQ</Title>
           </Group>
           <Group>
             {currentOrg && (