diff --git a/erpnext/stock/report/serial_no_ledger/test_serial_no_ledger.py b/erpnext/stock/report/serial_no_ledger/test_serial_no_ledger.py
new file mode 100644
index 00000000000..444c2d95755
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+++ b/erpnext/stock/report/serial_no_ledger/test_serial_no_ledger.py
@@ -0,0 +1,67 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
+from erpnext.stock.report.serial_no_ledger.serial_no_ledger import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestSerialNoLedger(ERPNextTestSuite):
+	def run_report(self, **extra):
+		filters = {
+			"company": "_Test Company",
+			"warehouse": "Stores - _TC",
+			"posting_date": "2026-06-30",
+		}
+		filters.update(extra)
+		return execute(frappe._dict(filters))[1]
+
+	def make_serial_item(self) -> str:
+		return "_Test Serialized Item With Series"
+
+	def test_receipt_appears_in_serial_ledger(self):
+		item = self.make_serial_item()
+		stock_entry = make_stock_entry(
+			item_code=item,
+			to_warehouse="Stores - _TC",
+			qty=2,
+			rate=100,
+			posting_date="2026-06-01",
+		)
+
+		serial_nos = frappe.get_all("Serial No", {"item_code": item}, pluck="name")
+		self.assertEqual(len(serial_nos), 2)
+		serial_no = serial_nos[0]
+
+		data = self.run_report(item_code=item, serial_no=serial_no)
+
+		self.assertEqual(len(data), 1)
+		row = data[0]
+		self.assertEqual(row["serial_no"], serial_no)
+		self.assertEqual(row["voucher_type"], "Stock Entry")
+		self.assertEqual(row["voucher_no"], stock_entry.name)
+		self.assertEqual(row["warehouse"], "Stores - _TC")
+		self.assertEqual(row["qty"], 1)
+		self.assertEqual(row["valuation_rate"], 100)
+
+	def test_filter_by_item_lists_all_received_serials(self):
+		item = self.make_serial_item()
+		make_stock_entry(
+			item_code=item,
+			to_warehouse="Stores - _TC",
+			qty=2,
+			rate=150,
+			posting_date="2026-06-01",
+		)
+
+		serial_nos = frappe.get_all("Serial No", {"item_code": item}, pluck="name")
+
+		data = self.run_report(item_code=item)
+
+		ledger_serials = sorted(row["serial_no"] for row in data)
+		self.assertEqual(ledger_serials, sorted(serial_nos))
+		for row in data:
+			self.assertEqual(row["qty"], 1)
+			self.assertEqual(row["valuation_rate"], 150)