diff --git a/codecov_cli/helpers/versioning_systems.py b/codecov_cli/helpers/versioning_systems.py
index 856778cf..c4e44cc8 100644
--- a/codecov_cli/helpers/versioning_systems.py
+++ b/codecov_cli/helpers/versioning_systems.py
@@ -1,3 +1,4 @@
+from itertools import chain
 import logging
 import subprocess
 import typing as t
@@ -10,6 +11,41 @@
 
 logger = logging.getLogger("codecovcli")
 
+IGNORE_DIRS = [
+    '*.egg-info',
+    '.DS_Store',
+    '.circleci',
+    '.env',
+    '.envs',
+    '.git',
+    '.gitignore',
+    '.mypy_cache',
+    '.nvmrc',
+    '.nyc_output',
+    '.ruff_cache',
+    '.venv',
+    '.venvns',
+    '.virtualenv',
+    '.virtualenvs',
+    '__pycache__',
+    'bower_components',
+    'build/lib/',
+    'jspm_packages',
+    'node_modules',
+    'vendor',
+    'virtualenv',
+    'virtualenvs',
+]
+
+IGNORE_PATHS = [
+    '*.gif',
+    '*.jpeg',
+    '*.jpg',
+    '*.md',
+    '*.png',
+    'shunit2*',
+]
+
 
 class VersioningSystemInterface(ABC):
     def __repr__(self) -> str:
@@ -161,4 +197,18 @@ def get_fallback_value(self, fallback_field: FallbackFieldEnum):
     def list_relevant_files(
         self, directory: t.Optional[Path] = None, recurse_submodules: bool = False
     ) -> t.List[str]:
-        return []
+        dir_to_use = directory or self.get_network_root()
+        if dir_to_use is None:
+            raise ValueError("Can't determine root folder")
+
+        cmd = [
+            "find",
+            dir_to_use,
+            *chain.from_iterable(["-name", block, "-prune", "-o"] for block in IGNORE_DIRS),
+            *chain.from_iterable(["-path", block, "-prune", "-o"] for block in IGNORE_PATHS),
+            "-type",
+            "f",
+            "-print",
+        ]
+        res = subprocess.run(cmd, capture_output=True)
+        return [filename for filename in res.stdout.decode("unicode_escape").strip().split("\n") if filename]
diff --git a/tests/services/upload/test_upload_collector.py b/tests/services/upload/test_upload_collector.py
index c3aeca26..5e383e9f 100644
--- a/tests/services/upload/test_upload_collector.py
+++ b/tests/services/upload/test_upload_collector.py
@@ -194,13 +194,26 @@ def test_generate_upload_data_with_none_network(
     res = collector.generate_upload_data()
 
     mock_logger.debug.assert_any_call("Collecting relevant files")
-    mock_logger.debug.assert_any_call(
-        "Found 0 network files to report, (0 without filtering)"
-    )
 
     mock_logger.info.assert_any_call("Found 1 coverage files to report")
     mock_logger.info.assert_any_call("> {}".format(tmp_path / "coverage.xml"))
 
-    assert res.network == []
+    assert len(res.network) > 1
     assert len(res.files) == 1
-    assert len(res.file_fixes) == 0
+    assert len(res.file_fixes) > 1
+
+@patch("codecov_cli.services.upload.upload_collector.logger")
+@patch.object(GitVersioningSystem, "get_network_root", return_value=None)
+def test_generate_network_with_no_versioning_system(
+    mock_get_network_root, mock_logger, tmp_path
+):
+    versioning_system = NoVersioningSystem()
+    found_files = versioning_system.list_relevant_files()
+    assert len(found_files) > 1
+
+    found_files = versioning_system.list_relevant_files(tmp_path)
+    assert len(found_files) == 0
+
+    (tmp_path / "coverage.xml").touch()
+    found_files = versioning_system.list_relevant_files(tmp_path)
+    assert len(found_files) == 1