diff --git a/esphome/components/adc/__init__.py b/esphome/components/adc/__init__.py
index c3ababbb84..1bd5121998 100644
--- a/esphome/components/adc/__init__.py
+++ b/esphome/components/adc/__init__.py
@@ -19,6 +19,7 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE
+from esphome.helpers import filter_source_files_from_platform
 
 CODEOWNERS = ["@esphome/core"]
 
@@ -237,16 +238,18 @@ def validate_adc_pin(value):
     raise NotImplementedError
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "adc_sensor_esp32.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP32_IDF,
-    },
-    "adc_sensor_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "adc_sensor_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
-    "adc_sensor_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "adc_sensor_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        "adc_sensor_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "adc_sensor_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+        "adc_sensor_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/components/debug/__init__.py b/esphome/components/debug/__init__.py
index b5cdef4f0e..0a5756b8bd 100644
--- a/esphome/components/debug/__init__.py
+++ b/esphome/components/debug/__init__.py
@@ -9,6 +9,7 @@ from esphome.const import (
     CONF_LOOP_TIME,
     PlatformFramework,
 )
+from esphome.helpers import filter_source_files_from_platform
 
 CODEOWNERS = ["@OttoWinter"]
 DEPENDENCIES = ["logger"]
@@ -47,14 +48,19 @@ async def to_code(config):
     await cg.register_component(var, config)
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "debug_esp32.cpp": {PlatformFramework.ESP32_ARDUINO, PlatformFramework.ESP32_IDF},
-    "debug_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "debug_host.cpp": {PlatformFramework.HOST_NATIVE},
-    "debug_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
-    "debug_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "debug_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        "debug_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "debug_host.cpp": {PlatformFramework.HOST_NATIVE},
+        "debug_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+        "debug_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/components/deep_sleep/__init__.py b/esphome/components/deep_sleep/__init__.py
index 096d2eaa38..5df9a23e47 100644
--- a/esphome/components/deep_sleep/__init__.py
+++ b/esphome/components/deep_sleep/__init__.py
@@ -29,6 +29,7 @@ from esphome.const import (
     PLATFORM_ESP8266,
     PlatformFramework,
 )
+from esphome.helpers import filter_source_files_from_platform
 
 WAKEUP_PINS = {
     VARIANT_ESP32: [
@@ -316,10 +317,12 @@ async def deep_sleep_action_to_code(config, action_id, template_arg, args):
     return var
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "deep_sleep_esp32.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP32_IDF,
-    },
-    "deep_sleep_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "deep_sleep_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        "deep_sleep_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+    }
+)
diff --git a/esphome/components/http_request/__init__.py b/esphome/components/http_request/__init__.py
index 0eaecaac45..3c9f112e66 100644
--- a/esphome/components/http_request/__init__.py
+++ b/esphome/components/http_request/__init__.py
@@ -17,7 +17,7 @@ from esphome.const import (
     __version__,
 )
 from esphome.core import CORE, Lambda
-from esphome.helpers import IS_MACOS
+from esphome.helpers import IS_MACOS, filter_source_files_from_platform
 
 DEPENDENCIES = ["network"]
 AUTO_LOAD = ["json", "watchdog"]
@@ -322,15 +322,17 @@ async def http_request_action_to_code(config, action_id, template_arg, args):
     return var
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "http_request_host.cpp": {PlatformFramework.HOST_NATIVE},
-    "http_request_arduino.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP8266_ARDUINO,
-        PlatformFramework.RP2040_ARDUINO,
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-    "http_request_idf.cpp": {PlatformFramework.ESP32_IDF},
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "http_request_host.cpp": {PlatformFramework.HOST_NATIVE},
+        "http_request_arduino.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP8266_ARDUINO,
+            PlatformFramework.RP2040_ARDUINO,
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+        "http_request_idf.cpp": {PlatformFramework.ESP32_IDF},
+    }
+)
diff --git a/esphome/components/i2c/__init__.py b/esphome/components/i2c/__init__.py
index db52479783..8b47403d67 100644
--- a/esphome/components/i2c/__init__.py
+++ b/esphome/components/i2c/__init__.py
@@ -22,6 +22,7 @@ from esphome.const import (
 )
 from esphome.core import CORE, coroutine_with_priority
 import esphome.final_validate as fv
+from esphome.helpers import filter_source_files_from_platform
 
 LOGGER = logging.getLogger(__name__)
 CODEOWNERS = ["@esphome/core"]
@@ -208,14 +209,16 @@ def final_validate_device_schema(
     )
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "i2c_bus_arduino.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP8266_ARDUINO,
-        PlatformFramework.RP2040_ARDUINO,
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-    "i2c_bus_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "i2c_bus_arduino.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP8266_ARDUINO,
+            PlatformFramework.RP2040_ARDUINO,
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+        "i2c_bus_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+    }
+)
diff --git a/esphome/components/libretiny/__init__.py b/esphome/components/libretiny/__init__.py
index e4f6f15576..287f424467 100644
--- a/esphome/components/libretiny/__init__.py
+++ b/esphome/components/libretiny/__init__.py
@@ -24,6 +24,7 @@ from esphome.const import (
     __version__,
 )
 from esphome.core import CORE
+from esphome.helpers import filter_source_files_from_platform
 
 from . import gpio  # noqa
 from .const import (
@@ -343,10 +344,12 @@ async def component_to_code(config):
     await cg.register_component(var, config)
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "gpio_arduino.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "gpio_arduino.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/components/logger/__init__.py b/esphome/components/logger/__init__.py
index 4f65907210..001f99623c 100644
--- a/esphome/components/logger/__init__.py
+++ b/esphome/components/logger/__init__.py
@@ -45,6 +45,7 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE, Lambda, coroutine_with_priority
+from esphome.helpers import filter_source_files_from_platform
 
 CODEOWNERS = ["@esphome/core"]
 logger_ns = cg.esphome_ns.namespace("logger")
@@ -447,18 +448,23 @@ async def logger_set_level_to_code(config, action_id, template_arg, args):
     return cg.new_Pvariable(action_id, template_arg, lambda_)
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "logger_esp32.cpp": {PlatformFramework.ESP32_ARDUINO, PlatformFramework.ESP32_IDF},
-    "logger_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "logger_host.cpp": {PlatformFramework.HOST_NATIVE},
-    "logger_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
-    "logger_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-    "task_log_buffer.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP32_IDF,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "logger_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        "logger_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "logger_host.cpp": {PlatformFramework.HOST_NATIVE},
+        "logger_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+        "logger_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+        "task_log_buffer.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+    }
+)
diff --git a/esphome/components/mdns/__init__.py b/esphome/components/mdns/__init__.py
index 43d214d77b..22f416c94f 100644
--- a/esphome/components/mdns/__init__.py
+++ b/esphome/components/mdns/__init__.py
@@ -11,6 +11,7 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
+from esphome.helpers import filter_source_files_from_platform
 
 CODEOWNERS = ["@esphome/core"]
 DEPENDENCIES = ["network"]
@@ -111,14 +112,19 @@ async def to_code(config):
         cg.add(var.add_extra_service(exp))
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "mdns_esp32.cpp": {PlatformFramework.ESP32_ARDUINO, PlatformFramework.ESP32_IDF},
-    "mdns_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "mdns_host.cpp": {PlatformFramework.HOST_NATIVE},
-    "mdns_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
-    "mdns_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "mdns_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        "mdns_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "mdns_host.cpp": {PlatformFramework.HOST_NATIVE},
+        "mdns_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+        "mdns_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/components/mqtt/__init__.py b/esphome/components/mqtt/__init__.py
index 101761be9d..989a1a650b 100644
--- a/esphome/components/mqtt/__init__.py
+++ b/esphome/components/mqtt/__init__.py
@@ -57,6 +57,7 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
+from esphome.helpers import filter_source_files_from_platform
 
 DEPENDENCIES = ["network"]
 
@@ -599,9 +600,11 @@ async def mqtt_disable_to_code(config, action_id, template_arg, args):
     return cg.new_Pvariable(action_id, template_arg, paren)
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "mqtt_backend_esp32.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP32_IDF,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "mqtt_backend_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+    }
+)
diff --git a/esphome/components/nextion/__init__.py b/esphome/components/nextion/__init__.py
index 332c27409c..651e0ae5a4 100644
--- a/esphome/components/nextion/__init__.py
+++ b/esphome/components/nextion/__init__.py
@@ -1,6 +1,7 @@
 import esphome.codegen as cg
 from esphome.components import uart
 from esphome.const import PlatformFramework
+from esphome.helpers import filter_source_files_from_platform
 
 nextion_ns = cg.esphome_ns.namespace("nextion")
 Nextion = nextion_ns.class_("Nextion", cg.PollingComponent, uart.UARTDevice)
@@ -10,14 +11,16 @@ CONF_NEXTION_ID = "nextion_id"
 CONF_PUBLISH_STATE = "publish_state"
 CONF_SEND_TO_NEXTION = "send_to_nextion"
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "nextion_upload_arduino.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP8266_ARDUINO,
-        PlatformFramework.RP2040_ARDUINO,
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-    "nextion_upload_idf.cpp": {PlatformFramework.ESP32_IDF},
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "nextion_upload_arduino.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP8266_ARDUINO,
+            PlatformFramework.RP2040_ARDUINO,
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+        "nextion_upload_idf.cpp": {PlatformFramework.ESP32_IDF},
+    }
+)
diff --git a/esphome/components/ota/__init__.py b/esphome/components/ota/__init__.py
index bd7a97536c..83e637342b 100644
--- a/esphome/components/ota/__init__.py
+++ b/esphome/components/ota/__init__.py
@@ -10,6 +10,7 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
+from esphome.helpers import filter_source_files_from_platform
 
 CODEOWNERS = ["@esphome/core"]
 AUTO_LOAD = ["md5", "safe_mode"]
@@ -123,14 +124,16 @@ async def ota_to_code(var, config):
         cg.add_define("USE_OTA_STATE_CALLBACK")
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "ota_backend_arduino_esp32.cpp": {PlatformFramework.ESP32_ARDUINO},
-    "ota_backend_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
-    "ota_backend_arduino_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "ota_backend_arduino_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
-    "ota_backend_arduino_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "ota_backend_arduino_esp32.cpp": {PlatformFramework.ESP32_ARDUINO},
+        "ota_backend_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+        "ota_backend_arduino_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "ota_backend_arduino_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+        "ota_backend_arduino_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/components/remote_receiver/__init__.py b/esphome/components/remote_receiver/__init__.py
index f395aea3c8..82efe36879 100644
--- a/esphome/components/remote_receiver/__init__.py
+++ b/esphome/components/remote_receiver/__init__.py
@@ -18,6 +18,7 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE, TimePeriod
+from esphome.helpers import filter_source_files_from_platform
 
 CONF_FILTER_SYMBOLS = "filter_symbols"
 CONF_RECEIVE_SYMBOLS = "receive_symbols"
@@ -173,15 +174,17 @@ async def to_code(config):
     cg.add(var.set_idle_us(config[CONF_IDLE]))
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "remote_receiver_esp32.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP32_IDF,
-    },
-    "remote_receiver_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "remote_receiver_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "remote_receiver_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        "remote_receiver_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "remote_receiver_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/components/remote_transmitter/__init__.py b/esphome/components/remote_transmitter/__init__.py
index 1e935354f9..dbda8a7752 100644
--- a/esphome/components/remote_transmitter/__init__.py
+++ b/esphome/components/remote_transmitter/__init__.py
@@ -15,6 +15,7 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE
+from esphome.helpers import filter_source_files_from_platform
 
 AUTO_LOAD = ["remote_base"]
 
@@ -98,15 +99,17 @@ async def to_code(config):
         )
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "remote_transmitter_esp32.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP32_IDF,
-    },
-    "remote_transmitter_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "remote_transmitter_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "remote_transmitter_esp32.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        "remote_transmitter_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "remote_transmitter_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/components/socket/__init__.py b/esphome/components/socket/__init__.py
index 26031a8da5..dcbab9d240 100644
--- a/esphome/components/socket/__init__.py
+++ b/esphome/components/socket/__init__.py
@@ -1,5 +1,6 @@
 import esphome.codegen as cg
 import esphome.config_validation as cv
+from esphome.core import CORE
 
 CODEOWNERS = ["@esphome/core"]
 
@@ -40,3 +41,21 @@ async def to_code(config):
     elif impl == IMPLEMENTATION_BSD_SOCKETS:
         cg.add_define("USE_SOCKET_IMPL_BSD_SOCKETS")
         cg.add_define("USE_SOCKET_SELECT_SUPPORT")
+
+
+def FILTER_SOURCE_FILES() -> list[str]:
+    """Return list of socket implementation files that aren't selected by the user."""
+    if not hasattr(CORE, "config") or "socket" not in CORE.config:
+        return []
+
+    impl = CORE.config["socket"][CONF_IMPLEMENTATION]
+
+    # Build list of files to exclude based on selected implementation
+    excluded = []
+    if impl != IMPLEMENTATION_LWIP_TCP:
+        excluded.append("lwip_raw_tcp_impl.cpp")
+    if impl != IMPLEMENTATION_BSD_SOCKETS:
+        excluded.append("bsd_sockets_impl.cpp")
+    if impl != IMPLEMENTATION_LWIP_SOCKETS:
+        excluded.append("lwip_sockets_impl.cpp")
+    return excluded
diff --git a/esphome/components/spi/__init__.py b/esphome/components/spi/__init__.py
index 43fd6920ac..d949da0a60 100644
--- a/esphome/components/spi/__init__.py
+++ b/esphome/components/spi/__init__.py
@@ -35,6 +35,7 @@ from esphome.const import (
 )
 from esphome.core import CORE, coroutine_with_priority
 import esphome.final_validate as fv
+from esphome.helpers import filter_source_files_from_platform
 
 CODEOWNERS = ["@esphome/core", "@clydebarrow"]
 spi_ns = cg.esphome_ns.namespace("spi")
@@ -426,14 +427,16 @@ def final_validate_device_schema(name: str, *, require_mosi: bool, require_miso:
     )
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "spi_arduino.cpp": {
-        PlatformFramework.ESP32_ARDUINO,
-        PlatformFramework.ESP8266_ARDUINO,
-        PlatformFramework.RP2040_ARDUINO,
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-    "spi_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "spi_arduino.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP8266_ARDUINO,
+            PlatformFramework.RP2040_ARDUINO,
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+        "spi_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+    }
+)
diff --git a/esphome/components/uart/__init__.py b/esphome/components/uart/__init__.py
index 03341b5ff3..1bfcef8f61 100644
--- a/esphome/components/uart/__init__.py
+++ b/esphome/components/uart/__init__.py
@@ -31,6 +31,7 @@ from esphome.const import (
 )
 from esphome.core import CORE
 import esphome.final_validate as fv
+from esphome.helpers import filter_source_files_from_platform
 from esphome.yaml_util import make_data_base
 
 CODEOWNERS = ["@esphome/core"]
@@ -441,15 +442,17 @@ async def uart_write_to_code(config, action_id, template_arg, args):
     return var
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "uart_component_esp32_arduino.cpp": {PlatformFramework.ESP32_ARDUINO},
-    "uart_component_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
-    "uart_component_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "uart_component_host.cpp": {PlatformFramework.HOST_NATIVE},
-    "uart_component_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
-    "uart_component_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "uart_component_esp32_arduino.cpp": {PlatformFramework.ESP32_ARDUINO},
+        "uart_component_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+        "uart_component_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "uart_component_host.cpp": {PlatformFramework.HOST_NATIVE},
+        "uart_component_rp2040.cpp": {PlatformFramework.RP2040_ARDUINO},
+        "uart_component_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/components/wifi/__init__.py b/esphome/components/wifi/__init__.py
index 47c59af241..a5a88862bf 100644
--- a/esphome/components/wifi/__init__.py
+++ b/esphome/components/wifi/__init__.py
@@ -43,6 +43,7 @@ from esphome.const import (
 )
 from esphome.core import CORE, HexInt, coroutine_with_priority
 import esphome.final_validate as fv
+from esphome.helpers import filter_source_files_from_platform
 
 from . import wpa2_eap
 
@@ -529,13 +530,15 @@ async def wifi_set_sta_to_code(config, action_id, template_arg, args):
     return var
 
 
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "wifi_component_esp32_arduino.cpp": {PlatformFramework.ESP32_ARDUINO},
-    "wifi_component_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
-    "wifi_component_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
-    "wifi_component_libretiny.cpp": {
-        PlatformFramework.BK72XX_ARDUINO,
-        PlatformFramework.RTL87XX_ARDUINO,
-        PlatformFramework.LN882X_ARDUINO,
-    },
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "wifi_component_esp32_arduino.cpp": {PlatformFramework.ESP32_ARDUINO},
+        "wifi_component_esp_idf.cpp": {PlatformFramework.ESP32_IDF},
+        "wifi_component_esp8266.cpp": {PlatformFramework.ESP8266_ARDUINO},
+        "wifi_component_libretiny.cpp": {
+            PlatformFramework.BK72XX_ARDUINO,
+            PlatformFramework.RTL87XX_ARDUINO,
+            PlatformFramework.LN882X_ARDUINO,
+        },
+    }
+)
diff --git a/esphome/core/config.py b/esphome/core/config.py
index cfff50a5c8..4dc2e67e1d 100644
--- a/esphome/core/config.py
+++ b/esphome/core/config.py
@@ -41,6 +41,7 @@ from esphome.const import (
 from esphome.core import CORE, coroutine_with_priority
 from esphome.helpers import (
     copy_file_if_changed,
+    filter_source_files_from_platform,
     fnv1a_32bit_hash,
     get_str_env,
     walk_files,
@@ -555,8 +556,13 @@ async def to_code(config: ConfigType) -> None:
 
 
 # Platform-specific source files for core
-PLATFORM_SOURCE_FILES: dict[str, set[PlatformFramework]] = {
-    "ring_buffer.cpp": {PlatformFramework.ESP32_ARDUINO, PlatformFramework.ESP32_IDF},
-    # Note: lock_free_queue.h and event_pool.h are header files and don't need to be filtered
-    # as they are only included when needed by the preprocessor
-}
+FILTER_SOURCE_FILES = filter_source_files_from_platform(
+    {
+        "ring_buffer.cpp": {
+            PlatformFramework.ESP32_ARDUINO,
+            PlatformFramework.ESP32_IDF,
+        },
+        # Note: lock_free_queue.h and event_pool.h are header files and don't need to be filtered
+        # as they are only included when needed by the preprocessor
+    }
+)
diff --git a/esphome/helpers.py b/esphome/helpers.py
index bf0e3b5cf7..153dcf6a6a 100644
--- a/esphome/helpers.py
+++ b/esphome/helpers.py
@@ -1,4 +1,5 @@
 import codecs
+from collections.abc import Callable
 from contextlib import suppress
 import ipaddress
 import logging
@@ -7,8 +8,12 @@ from pathlib import Path
 import platform
 import re
 import tempfile
+from typing import TYPE_CHECKING
 from urllib.parse import urlparse
 
+if TYPE_CHECKING:
+    from esphome.const import PlatformFramework
+
 _LOGGER = logging.getLogger(__name__)
 
 IS_MACOS = platform.system() == "Darwin"
@@ -505,3 +510,54 @@ _DISALLOWED_CHARS = re.compile(r"[^a-zA-Z0-9-_]")
 def sanitize(value):
     """Same behaviour as `helpers.cpp` method `str_sanitize`."""
     return _DISALLOWED_CHARS.sub("_", value)
+
+
+def filter_source_files_from_platform(
+    files_map: dict[str, set["PlatformFramework"]],
+) -> Callable[[], list[str]]:
+    """Helper to build a FILTER_SOURCE_FILES function from platform mapping.
+
+    Args:
+        files_map: Dict mapping filename to set of PlatformFramework enums
+                  that should compile this file
+
+    Returns:
+        Function that returns list of files to exclude for current platform
+    """
+    from esphome.const import (
+        KEY_CORE,
+        KEY_TARGET_FRAMEWORK,
+        KEY_TARGET_PLATFORM,
+        PlatformFramework,
+    )
+    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}
+
+    def filter_source_files() -> list[str]:
+        # Get current platform/framework
+        core_data = CORE.data.get(KEY_CORE, {})
+        target_platform = core_data.get(KEY_TARGET_PLATFORM)
+        target_framework = core_data.get(KEY_TARGET_FRAMEWORK)
+
+        if not target_platform or not target_framework:
+            return []
+
+        # Direct lookup of current PlatformFramework
+        current_platform_framework = _PLATFORM_FRAMEWORK_LOOKUP.get(
+            (target_platform, target_framework)
+        )
+
+        if not current_platform_framework:
+            return []
+
+        # Return files that should be excluded for current platform
+        excluded = []
+        for filename, platforms in files_map.items():
+            if current_platform_framework not in platforms:
+                excluded.append(filename)
+
+        return excluded
+
+    return filter_source_files
diff --git a/esphome/loader.py b/esphome/loader.py
index 21e822da73..4a6847bd89 100644
--- a/esphome/loader.py
+++ b/esphome/loader.py
@@ -11,26 +11,13 @@ import sys
 from types import ModuleType
 from typing import Any
 
-from esphome.const import (
-    KEY_CORE,
-    KEY_TARGET_FRAMEWORK,
-    KEY_TARGET_PLATFORM,
-    SOURCE_FILE_EXTENSIONS,
-    Framework,
-    Platform,
-    PlatformFramework,
-)
+from esphome.const import SOURCE_FILE_EXTENSIONS
 from esphome.core import CORE
 import esphome.core.config
 from esphome.types import ConfigType
 
 _LOGGER = logging.getLogger(__name__)
 
-# Build unified lookup table from PlatformFramework enum
-_PLATFORM_FRAMEWORK_LOOKUP: dict[
-    tuple[Platform, Framework | None], PlatformFramework
-] = {pf.value: pf for pf in PlatformFramework}
-
 
 @dataclass(frozen=True, order=True)
 class FileResource:
@@ -123,28 +110,13 @@ class ComponentManifest:
         """Return a list of all file resources defined in the package of this component."""
         ret: list[FileResource] = []
 
-        # Get current platform-framework combination
-        core_data: dict[str, Any] = CORE.data.get(KEY_CORE, {})
-        target_platform: Platform | None = core_data.get(KEY_TARGET_PLATFORM)
-        target_framework: Framework | None = core_data.get(KEY_TARGET_FRAMEWORK)
+        # Get filter function for source files
+        filter_source_files_func = getattr(self.module, "FILTER_SOURCE_FILES", None)
 
-        # Get platform-specific files mapping
-        platform_source_files: dict[str, set[PlatformFramework]] = getattr(
-            self.module, "PLATFORM_SOURCE_FILES", {}
-        )
-
-        # Get current PlatformFramework
-        lookup_key = (target_platform, target_framework)
-        current_platform_framework: PlatformFramework | None = (
-            _PLATFORM_FRAMEWORK_LOOKUP.get(lookup_key)
-        )
-
-        # Build set of allowed filenames for current platform
-        allowed_filenames: set[str] = set()
-        if current_platform_framework and platform_source_files:
-            for filename, platforms in platform_source_files.items():
-                if current_platform_framework in platforms:
-                    allowed_filenames.add(filename)
+        # Get list of files to exclude
+        excluded_files: set[str] = set()
+        if filter_source_files_func is not None:
+            excluded_files = set(filter_source_files_func())
 
         # Process all resources
         for resource in (
@@ -157,9 +129,8 @@ class ComponentManifest:
             if not importlib.resources.files(self.package).joinpath(resource).is_file():
                 continue
 
-            # Check platform restrictions only if file is platform-specific
-            # Common files (not in platform_source_files) are always included
-            if resource in platform_source_files and resource not in allowed_filenames:
+            # Skip excluded files
+            if resource in excluded_files:
                 continue
 
             ret.append(FileResource(self.package, resource))