V3 deterministic plain-text accounting report pack. By-value connector composition (service_kind=cli, no separate ingredient): the local hledger CLI reads one journal file and emits fixed text reports via ledger.balance_report and ledger.income_statement catalog operations. Fixed-function and reproducible: the executor materializes the source journal and owns the throwaway output directory, while hledger writes fixed report files captured as result.file_ref. Write-tier but approval=never: hledger writes only to an engine-managed output dir, exposes no arbitrary query/filter/report expression, and journal bytes never flow through op-step values. Requires hledger on PATH (Debian/Ubuntu: apt install hledger). Local and no-egress.