diff --git a/esphome/components/adc/__init__.py b/esphome/components/adc/__init__.py
index 1bd5121998..10b7df8638 100644
--- a/esphome/components/adc/__init__.py
+++ b/esphome/components/adc/__init__.py
@@ -10,6 +10,7 @@ from esphome.components.esp32.const import (
     VARIANT_ESP32S2,
     VARIANT_ESP32S3,
 )
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ANALOG,
@@ -19,7 +20,6 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE
-from esphome.helpers import filter_source_files_from_platform
 
 CODEOWNERS = ["@esphome/core"]
 
diff --git a/esphome/components/debug/__init__.py b/esphome/components/debug/__init__.py
index 0a5756b8bd..500dfac1fe 100644
--- a/esphome/components/debug/__init__.py
+++ b/esphome/components/debug/__init__.py
@@ -1,4 +1,5 @@
 import esphome.codegen as cg
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_BLOCK,
@@ -9,7 +10,6 @@ from esphome.const import (
     CONF_LOOP_TIME,
     PlatformFramework,
 )
-from esphome.helpers import filter_source_files_from_platform
 
 CODEOWNERS = ["@OttoWinter"]
 DEPENDENCIES = ["logger"]
diff --git a/esphome/components/deep_sleep/__init__.py b/esphome/components/deep_sleep/__init__.py
index 5df9a23e47..55826f52bb 100644
--- a/esphome/components/deep_sleep/__init__.py
+++ b/esphome/components/deep_sleep/__init__.py
@@ -11,6 +11,7 @@ from esphome.components.esp32.const import (
     VARIANT_ESP32S2,
     VARIANT_ESP32S3,
 )
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_DEFAULT,
@@ -29,7 +30,6 @@ from esphome.const import (
     PLATFORM_ESP8266,
     PlatformFramework,
 )
-from esphome.helpers import filter_source_files_from_platform
 
 WAKEUP_PINS = {
     VARIANT_ESP32: [
diff --git a/esphome/components/http_request/__init__.py b/esphome/components/http_request/__init__.py
index 3c9f112e66..0d32bc97c2 100644
--- a/esphome/components/http_request/__init__.py
+++ b/esphome/components/http_request/__init__.py
@@ -2,6 +2,7 @@ from esphome import automation
 import esphome.codegen as cg
 from esphome.components import esp32
 from esphome.components.const import CONF_REQUEST_HEADERS
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ESP8266_DISABLE_SSL_SUPPORT,
@@ -17,7 +18,7 @@ from esphome.const import (
     __version__,
 )
 from esphome.core import CORE, Lambda
-from esphome.helpers import IS_MACOS, filter_source_files_from_platform
+from esphome.helpers import IS_MACOS
 
 DEPENDENCIES = ["network"]
 AUTO_LOAD = ["json", "watchdog"]
diff --git a/esphome/components/i2c/__init__.py b/esphome/components/i2c/__init__.py
index 8b47403d67..4172b23845 100644
--- a/esphome/components/i2c/__init__.py
+++ b/esphome/components/i2c/__init__.py
@@ -3,6 +3,7 @@ import logging
 from esphome import pins
 import esphome.codegen as cg
 from esphome.components import esp32
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ADDRESS,
@@ -22,7 +23,6 @@ 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"]
diff --git a/esphome/components/libretiny/__init__.py b/esphome/components/libretiny/__init__.py
index 287f424467..f641c1776d 100644
--- a/esphome/components/libretiny/__init__.py
+++ b/esphome/components/libretiny/__init__.py
@@ -3,6 +3,7 @@ import logging
 from os.path import dirname, isfile, join
 
 import esphome.codegen as cg
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_BOARD,
@@ -24,7 +25,6 @@ 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 (
diff --git a/esphome/components/logger/__init__.py b/esphome/components/logger/__init__.py
index 001f99623c..9ac2999696 100644
--- a/esphome/components/logger/__init__.py
+++ b/esphome/components/logger/__init__.py
@@ -21,6 +21,7 @@ from esphome.components.libretiny.const import (
     COMPONENT_LN882X,
     COMPONENT_RTL87XX,
 )
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ARGS,
@@ -45,7 +46,6 @@ 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")
diff --git a/esphome/components/mdns/__init__.py b/esphome/components/mdns/__init__.py
index 22f416c94f..e32d39cede 100644
--- a/esphome/components/mdns/__init__.py
+++ b/esphome/components/mdns/__init__.py
@@ -1,5 +1,6 @@
 import esphome.codegen as cg
 from esphome.components.esp32 import add_idf_component
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_DISABLED,
@@ -11,7 +12,6 @@ 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"]
diff --git a/esphome/components/mqtt/__init__.py b/esphome/components/mqtt/__init__.py
index 989a1a650b..1a6fcabf42 100644
--- a/esphome/components/mqtt/__init__.py
+++ b/esphome/components/mqtt/__init__.py
@@ -5,6 +5,7 @@ from esphome.automation import Condition
 import esphome.codegen as cg
 from esphome.components import logger
 from esphome.components.esp32 import add_idf_sdkconfig_option
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_AVAILABILITY,
@@ -57,7 +58,6 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE, coroutine_with_priority
-from esphome.helpers import filter_source_files_from_platform
 
 DEPENDENCIES = ["network"]
 
diff --git a/esphome/components/nextion/__init__.py b/esphome/components/nextion/__init__.py
index 651e0ae5a4..8adc49d68c 100644
--- a/esphome/components/nextion/__init__.py
+++ b/esphome/components/nextion/__init__.py
@@ -1,7 +1,7 @@
 import esphome.codegen as cg
 from esphome.components import uart
+from esphome.config_helpers import filter_source_files_from_platform
 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)
diff --git a/esphome/components/ota/__init__.py b/esphome/components/ota/__init__.py
index 83e637342b..4d5b8a61e2 100644
--- a/esphome/components/ota/__init__.py
+++ b/esphome/components/ota/__init__.py
@@ -1,5 +1,6 @@
 from esphome import automation
 import esphome.codegen as cg
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_ESPHOME,
@@ -10,7 +11,6 @@ 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"]
diff --git a/esphome/components/remote_receiver/__init__.py b/esphome/components/remote_receiver/__init__.py
index 82efe36879..dffc088085 100644
--- a/esphome/components/remote_receiver/__init__.py
+++ b/esphome/components/remote_receiver/__init__.py
@@ -1,6 +1,7 @@
 from esphome import pins
 import esphome.codegen as cg
 from esphome.components import esp32, esp32_rmt, remote_base
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_BUFFER_SIZE,
@@ -18,7 +19,6 @@ 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"
diff --git a/esphome/components/remote_transmitter/__init__.py b/esphome/components/remote_transmitter/__init__.py
index dbda8a7752..47a46ff56b 100644
--- a/esphome/components/remote_transmitter/__init__.py
+++ b/esphome/components/remote_transmitter/__init__.py
@@ -1,6 +1,7 @@
 from esphome import automation, pins
 import esphome.codegen as cg
 from esphome.components import esp32, esp32_rmt, remote_base
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_CARRIER_DUTY_PERCENT,
@@ -15,7 +16,6 @@ from esphome.const import (
     PlatformFramework,
 )
 from esphome.core import CORE
-from esphome.helpers import filter_source_files_from_platform
 
 AUTO_LOAD = ["remote_base"]
 
diff --git a/esphome/components/spi/__init__.py b/esphome/components/spi/__init__.py
index d949da0a60..58bfc3f411 100644
--- a/esphome/components/spi/__init__.py
+++ b/esphome/components/spi/__init__.py
@@ -13,6 +13,7 @@ from esphome.components.esp32.const import (
     VARIANT_ESP32S2,
     VARIANT_ESP32S3,
 )
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_CLK_PIN,
@@ -35,7 +36,6 @@ 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")
diff --git a/esphome/components/uart/__init__.py b/esphome/components/uart/__init__.py
index 1bfcef8f61..7d4c6360fe 100644
--- a/esphome/components/uart/__init__.py
+++ b/esphome/components/uart/__init__.py
@@ -2,6 +2,7 @@ import re
 
 from esphome import automation, pins
 import esphome.codegen as cg
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_AFTER,
@@ -31,7 +32,6 @@ 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"]
diff --git a/esphome/components/wifi/__init__.py b/esphome/components/wifi/__init__.py
index a5a88862bf..cb98325427 100644
--- a/esphome/components/wifi/__init__.py
+++ b/esphome/components/wifi/__init__.py
@@ -3,6 +3,7 @@ from esphome.automation import Condition
 import esphome.codegen as cg
 from esphome.components.esp32 import add_idf_sdkconfig_option, const, get_esp32_variant
 from esphome.components.network import IPAddress
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_AP,
@@ -43,7 +44,6 @@ 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
 
diff --git a/esphome/config_helpers.py b/esphome/config_helpers.py
index 54242bc259..5ecd665abe 100644
--- a/esphome/config_helpers.py
+++ b/esphome/config_helpers.py
@@ -1,4 +1,13 @@
-from esphome.const import CONF_ID
+from collections.abc import Callable
+
+from esphome.const import (
+    CONF_ID,
+    KEY_CORE,
+    KEY_TARGET_FRAMEWORK,
+    KEY_TARGET_PLATFORM,
+    PlatformFramework,
+)
+from esphome.core import CORE
 
 
 class Extend:
@@ -103,3 +112,45 @@ def merge_config(full_old, full_new):
         return new
 
     return merge(full_old, full_new)
+
+
+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
+    """
+    # 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
+        return [
+            filename
+            for filename, platforms in files_map.items()
+            if current_platform_framework not in platforms
+        ]
+
+    return filter_source_files
diff --git a/esphome/core/config.py b/esphome/core/config.py
index 4dc2e67e1d..f73369f28f 100644
--- a/esphome/core/config.py
+++ b/esphome/core/config.py
@@ -6,6 +6,7 @@ from pathlib import Path
 
 from esphome import automation, core
 import esphome.codegen as cg
+from esphome.config_helpers import filter_source_files_from_platform
 import esphome.config_validation as cv
 from esphome.const import (
     CONF_AREA,
@@ -41,7 +42,6 @@ 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,
diff --git a/esphome/helpers.py b/esphome/helpers.py
index 7df2fbdea2..bf0e3b5cf7 100644
--- a/esphome/helpers.py
+++ b/esphome/helpers.py
@@ -1,5 +1,4 @@
 import codecs
-from collections.abc import Callable
 from contextlib import suppress
 import ipaddress
 import logging
@@ -8,12 +7,8 @@ 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"
@@ -510,54 +505,3 @@ _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
-    """
-    # Import here to avoid circular imports
-    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
-        return [
-            filename
-            for filename, platforms in files_map.items()
-            if current_platform_framework not in platforms
-        ]
-
-    return filter_source_files