CMake add link_libraries and include_directories to single file based on platform target

I have a cmake based C project for which I compile both for host and for target. I have the following project structure:

root\
- app-cpu1\
-- src\
-- inc\
-- test\
- app-cpu2\
-- src\
-- inc\
-- test\
- target\
-- linux\
--- src\
---- runner.c
-- platform\
--- platform-toolchain-file.cmake
--- src\
---- runner.c

The idea behind this structure is that all target independent code wit within the app-cpu# directories and all target specific code is within the target/x directories.

Within the folder app-cpu1 I have a CMakeLists.txt file with something as follows:

# app-cpu1/CMakeLists.txt
add_executable(CPU1-app
  src/.. src files .ext
  ${CMAKE_SOURCE_DIR}/{TARGET_DIRECTORY}/src/runner.c
)

Depending on the configuration, either the linux or the platform runner.c is included. To run the application on the host or the platform target.

However, when I include the platform/src/runner.c I require additional link_libraries and INCLUDE_DIRECTORIES for my target to setup the HAL required for that target.

I have tried the set_source_files_properties() for this in the following way.

# target/platform/CMakeLists.txt

set_source_files_properties(src/runner.c INCLUDE_DIRECTORIES
    additional/include/directories)

set_source_files_properties(src/runner.c LINK_LIBRARIES
    additional/link/libraries)

However it appears this has no effect, the additional directories are not added to the compile instructions.

My questions:

1. Is this the correct usage of set_source_files_properties() or am I missing something.
2. Would this be the best approach for this goal within CMake, or would another approach be better suited.

Thanks in advance for any feedback.

In this case, the solution direction commented by @Tsyvarev was chosen.

• Instead of including the runner.c file a dependent library was linked.

• Each platform directory creates its own version of the platform runner library.

The following alterations have been made to the solution above.

# app-cpu1/CMakeLists.txt
add_executable(CPU1-app
  src/.. src files .ext
)
target_link_libraries(CPU1-app
    runnerLibrary
)

# target/platform/CMakeLists.txt

add_library(runnerLibrary STATIC
    src/runner.c
)
target_include_directories(runnerLibrary PRIVATE
    additional/include/directories)
target_link_libraries(runnerLibrary PRIVATE
    additional/link/libraries)

This solution made more sense that the initial proposed solution in the question:

1. Dependencies are more clear, that they are on a specific library rather than a file.

2. Library dependencies can be made clear rather than single file dependencies.