diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index f67007ecdae..197596daa8d 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -416,6 +416,6 @@ erpnext.patches.v15_0.update_payment_ledger_entries_against_advance_doctypes
 erpnext.patches.v15_0.rename_price_list_to_buying_price_list
 erpnext.patches.v15_0.patch_missing_buying_price_list_in_material_request
 erpnext.patches.v15_0.remove_sales_partner_from_consolidated_sales_invoice
-erpnext.patches.v15_0.repost_gl_entries_with_no_account_subcontracting #2025-07-31
+erpnext.patches.v15_0.repost_gl_entries_with_no_account_subcontracting #2025-08-04
 execute:frappe.db.set_single_value("Accounts Settings", "fetch_valuation_rate_for_internal_transaction", 1)
 erpnext.patches.v15_0.add_company_payment_gateway_account
diff --git a/erpnext/patches/v15_0/repost_gl_entries_with_no_account_subcontracting.py b/erpnext/patches/v15_0/repost_gl_entries_with_no_account_subcontracting.py
index e7394f1071c..0bb47973194 100644
--- a/erpnext/patches/v15_0/repost_gl_entries_with_no_account_subcontracting.py
+++ b/erpnext/patches/v15_0/repost_gl_entries_with_no_account_subcontracting.py
@@ -2,24 +2,31 @@ import frappe
 
 
 def execute():
+	def cancel_incorrect_gl_entries(gl_entries):
+		table = frappe.qb.DocType("GL Entry")
+		frappe.qb.update(table).set(table.is_cancelled, 1).where(table.name.isin(gl_entries)).run()
+
+	def recreate_gl_entries(voucher_nos):
+		for doc in voucher_nos:
+			doc = frappe.get_doc("Subcontracting Receipt", doc)
+			for item in doc.supplied_items:
+				account, cost_center = frappe.db.get_values(
+					"Subcontracting Receipt Item", item.reference_name, ["expense_account", "cost_center"]
+				)[0]
+
+				if not item.expense_account:
+					item.db_set("expense_account", account)
+				if not item.cost_center:
+					item.db_set("cost_center", cost_center)
+
+			doc.make_gl_entries()
+
 	docs = frappe.get_all(
 		"GL Entry",
+		fields=["name", "voucher_no"],
 		filters={"voucher_type": "Subcontracting Receipt", "account": ["is", "not set"], "is_cancelled": 0},
-		pluck="voucher_no",
 	)
-	for doc in docs:
-		doc = frappe.get_doc("Subcontracting Receipt", doc)
-		for item in doc.supplied_items:
-			account, cost_center = frappe.db.get_values(
-				"Subcontracting Receipt Item", item.reference_name, ["expense_account", "cost_center"]
-			)[0]
 
-			if not item.expense_account:
-				item.db_set("expense_account", account)
-			if not item.cost_center:
-				item.db_set("cost_center", cost_center)
-
-		doc.docstatus = 2
-		doc.make_gl_entries_on_cancel()
-		doc.docstatus = 1
-		doc.make_gl_entries()
+	if docs:
+		cancel_incorrect_gl_entries([d.name for d in docs])
+		recreate_gl_entries([d.voucher_no for d in docs])