diff --git a/esphome/config_helpers.py b/esphome/config_helpers.py
index 3c866f6d31..73ad4caff0 100644
--- a/esphome/config_helpers.py
+++ b/esphome/config_helpers.py
@@ -10,7 +10,9 @@ from esphome.const import (
 from esphome.core import CORE
 
 # Pre-build lookup map from (platform, framework) tuples to PlatformFramework enum
-_PLATFORM_FRAMEWORK_LOOKUP = {pf.value: pf for pf in PlatformFramework}
+_PLATFORM_FRAMEWORK_LOOKUP = {
+    (pf.value[0].value, pf.value[1].value): pf for pf in PlatformFramework
+}
 
 
 class Extend:
diff --git a/tests/unit_tests/test_config_helpers.py b/tests/unit_tests/test_config_helpers.py
new file mode 100644
index 0000000000..8b51a8adcd
--- /dev/null
+++ b/tests/unit_tests/test_config_helpers.py
@@ -0,0 +1,75 @@
+"""Unit tests for esphome.config_helpers module."""
+
+from unittest.mock import patch
+
+from esphome.config_helpers import filter_source_files_from_platform
+from esphome.const import (
+    KEY_CORE,
+    KEY_TARGET_FRAMEWORK,
+    KEY_TARGET_PLATFORM,
+    PlatformFramework,
+)
+
+
+def test_filter_source_files_from_platform():
+    """Test that filter_source_files_from_platform correctly filters files based on platform."""
+    # Define test file mappings
+    files_map = {
+        "logger_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        "logger_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "logger_host.cpp": {PlatformFramework.HOST_NATIVE},
+        "logger_common.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+            PlatformFramework.ESP8266_ARDUINO,
+            PlatformFramework.HOST_NATIVE,
+        },
+    }
+
+    # Create the filter function
+    filter_func = filter_source_files_from_platform(files_map)
+
+    # Test case 1: ESP32 with Arduino framework
+    mock_core_data = {
+        KEY_CORE: {
+            KEY_TARGET_PLATFORM: "esp32",
+            KEY_TARGET_FRAMEWORK: "arduino",
+        }
+    }
+
+    with patch("esphome.config_helpers.CORE.data", mock_core_data):
+        excluded = filter_func()
+        # ESP32 Arduino should exclude ESP8266 and HOST files
+        assert "logger_esp8266.cpp" in excluded
+        assert "logger_host.cpp" in excluded
+        # But not ESP32 or common files
+        assert "logger_esp32.cpp" not in excluded
+        assert "logger_common.cpp" not in excluded
+
+    # Test case 2: Host platform
+    mock_core_data = {
+        KEY_CORE: {
+            KEY_TARGET_PLATFORM: "host",
+            KEY_TARGET_FRAMEWORK: "host",  # Framework.NATIVE is "host"
+        }
+    }
+
+    with patch("esphome.config_helpers.CORE.data", mock_core_data):
+        excluded = filter_func()
+        # Host should exclude ESP32 and ESP8266 files
+        assert "logger_esp32.cpp" in excluded
+        assert "logger_esp8266.cpp" in excluded
+        # But not host or common files
+        assert "logger_host.cpp" not in excluded
+        assert "logger_common.cpp" not in excluded
+
+    # Test case 3: Missing platform/framework data
+    mock_core_data = {KEY_CORE: {}}
+
+    with patch("esphome.config_helpers.CORE.data", mock_core_data):
+        excluded = filter_func()
+        # Should return empty list when platform/framework not set
+        assert excluded == []
diff --git a/tests/unit_tests/test_loader.py b/tests/unit_tests/test_loader.py
new file mode 100644
index 0000000000..24c8464aa4
--- /dev/null
+++ b/tests/unit_tests/test_loader.py
@@ -0,0 +1,63 @@
+"""Unit tests for esphome.loader module."""
+
+from unittest.mock import MagicMock, patch
+
+from esphome.loader import ComponentManifest
+
+
+def test_component_manifest_resources_with_filter_source_files():
+    """Test that ComponentManifest.resources correctly filters out excluded files."""
+    # Create a mock module with FILTER_SOURCE_FILES function
+    mock_module = MagicMock()
+    mock_module.FILTER_SOURCE_FILES = lambda: [
+        "platform_esp32.cpp",
+        "platform_esp8266.cpp",
+    ]
+    mock_module.__package__ = "esphome.components.test_component"
+
+    # Create ComponentManifest instance
+    manifest = ComponentManifest(mock_module)
+
+    # Mock the files in the package
+    def create_mock_file(filename):
+        mock_file = MagicMock()
+        mock_file.name = filename
+        mock_file.is_file.return_value = True
+        return mock_file
+
+    mock_files = [
+        create_mock_file("test.cpp"),
+        create_mock_file("test.h"),
+        create_mock_file("platform_esp32.cpp"),
+        create_mock_file("platform_esp8266.cpp"),
+        create_mock_file("common.cpp"),
+        create_mock_file("README.md"),  # Should be excluded by extension
+    ]
+
+    # Mock importlib.resources
+    with patch("importlib.resources.files") as mock_files_func:
+        mock_package_files = MagicMock()
+        mock_package_files.iterdir.return_value = mock_files
+        mock_package_files.joinpath = lambda name: MagicMock(is_file=lambda: True)
+        mock_files_func.return_value = mock_package_files
+
+        # Get resources
+        resources = manifest.resources
+
+        # Convert to list of filenames for easier testing
+        resource_names = [r.resource for r in resources]
+
+        # Check that platform files are excluded
+        assert "platform_esp32.cpp" not in resource_names
+        assert "platform_esp8266.cpp" not in resource_names
+
+        # Check that other source files are included
+        assert "test.cpp" in resource_names
+        assert "test.h" in resource_names
+        assert "common.cpp" in resource_names
+
+        # Check that non-source files are excluded
+        assert "README.md" not in resource_names
+
+        # Verify the correct number of resources
+        assert len(resources) == 3  # test.cpp, test.h, common.cpp