fix: filter opening entries in first year in custom financial statement

(cherry picked from commit 3c8a066484)

erpnext/accounts/doctype/financial_report_template/financial_report_engine.py

@@ -468,6 +468,7 @@ class FinancialQueryBuilder:
 		self.periods = periods
 		self.company = filters.get("company")
 		self.account_meta = {}  # {name: {account_name, account_number}}
+		self.ignore_opening_entries = False
 
 	def fetch_account_balances(self, accounts: list[dict]) -> dict[str, AccountData]:
 		"""
@@ -505,6 +506,8 @@ class FinancialQueryBuilder:
 		"""
 		Return opening balances for *all accounts* defaulting to zero.
 		"""
+		self.ignore_opening_entries = False
+
 		if frappe.get_single_value("Accounts Settings", "ignore_account_closing_balance"):
 			return self._get_opening_balances_from_gl(accounts)
 
@@ -526,6 +529,8 @@ class FinancialQueryBuilder:
 			closing_data = self._get_closing_balances(accounts, closing_voucher.name)
 
 			if sum(closing_data.values()) != 0.0:
+				# opening in current period
+				self.ignore_opening_entries = True
 				return self._rebase_closing_balances(closing_data, closing_voucher.period_end_date)
 
 		return self._get_opening_balances_from_gl(accounts)
@@ -620,7 +625,10 @@ class FinancialQueryBuilder:
 			.groupby(gl_table.account)
 		)
 
-		if not frappe.get_single_value("Accounts Settings", "ignore_is_opening_check_for_reporting"):
+		ignore_is_opening = frappe.get_single_value(
+			"Accounts Settings", "ignore_is_opening_check_for_reporting"
+		)
+		if self.ignore_opening_entries and not ignore_is_opening:
 			query = query.where(gl_table.is_opening == "No")
 
 		# Add period-specific columns