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/pages/auth/LoginPage.tsx

@@ -53,7 +53,7 @@ export function LoginPage() {
   return (
     <Container size={420} my={80}>
       <Title ta="center" order={2}>
-        HOA Financial Platform
+        HOA LedgerIQ
       </Title>
       <Text c="dimmed" size="sm" ta="center" mt={5}>
         Don&apos;t have an account?{' '}