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/dashboard/DashboardPage.tsx

@@ -57,7 +57,7 @@ export function DashboardPage() {
 
       {!currentOrg ? (
         <Card withBorder p="xl" ta="center">
-          <Text size="lg" fw={500}>Welcome to the HOA Financial Platform</Text>
+          <Text size="lg" fw={500}>Welcome to HOA LedgerIQ</Text>
           <Text c="dimmed" mt="sm">
             Create or select an organization to get started.
           </Text>