diff --git a/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/fixture.php.inc b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/fixture.php.inc
index 826ee48c6b3..90c340f7603 100644
--- a/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/fixture.php.inc
+++ b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/fixture.php.inc
@@ -2,6 +2,8 @@
 
 namespace Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Fixture;
 
+use Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Source\FooBar;
+
 function ($foo)
 {
     return FooBar::foo($foo);
@@ -9,15 +11,6 @@ function ($foo)
 
 fn ($foo) => FooBar::foo($foo);
 
-$bar = null;
-
-fn ($foo) => $bar->foo($foo);
-
-function ($foo) use ($bar)
-{
-    return $bar->foo($foo);
-};
-
 function ($foo, $bar, $ray)
 {
     return FooBar::foo($foo, $bar);
@@ -31,15 +24,11 @@ fn ($foo, $bar, $ray) => FooBar::foo($foo);
 
 namespace Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Fixture;
 
-FooBar::foo(...);
+use Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Source\FooBar;
 
 FooBar::foo(...);
 
-$bar = null;
-
-$bar->foo(...);
-
-$bar->foo(...);
+FooBar::foo(...);
 
 FooBar::foo(...);
 
diff --git a/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_null_variable_call.php.inc b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_null_variable_call.php.inc
new file mode 100644
index 00000000000..4a877680162
--- /dev/null
+++ b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_null_variable_call.php.inc
@@ -0,0 +1,12 @@
+<?php
+
+namespace Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Fixture;
+
+$bar = null;
+
+fn ($foo) => $bar->foo($foo);
+
+function ($foo) use ($bar)
+{
+    return $bar->foo($foo);
+};
diff --git a/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_target_method_from_method_doc.php.inc b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_target_method_from_method_doc.php.inc
new file mode 100644
index 00000000000..231dd7ab55f
--- /dev/null
+++ b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_target_method_from_method_doc.php.inc
@@ -0,0 +1,14 @@
+<?php
+
+namespace Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Fixture;
+
+/**
+ * @method static array test(mixed $value)
+ */
+class SkipTargetMethodFromMethodDoc
+{
+    public function callTest()
+    {
+        $test = array_map(fn($value) => SkipTargetNativeMethodNotExists::test($value), [1, 2, 3, 4]);
+    }
+}
diff --git a/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_target_native_method_not_exists.php.inc b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_target_native_method_not_exists.php.inc
new file mode 100644
index 00000000000..c421d29bb8e
--- /dev/null
+++ b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/skip_target_native_method_not_exists.php.inc
@@ -0,0 +1,11 @@
+<?php
+
+namespace Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Fixture;
+
+class SkipTargetNativeMethodNotExists
+{
+    public function callTest()
+    {
+        $test = array_map(fn($value) => SkipTargetNativeMethodNotExists::test($value), [1, 2, 3, 4]);
+    }
+}
diff --git a/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/supports_variadic_and_unpack.php.inc b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/supports_variadic_and_unpack.php.inc
index 18a91da686b..c947fb5acbc 100644
--- a/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/supports_variadic_and_unpack.php.inc
+++ b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Fixture/supports_variadic_and_unpack.php.inc
@@ -2,6 +2,8 @@
 
 namespace Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Fixture;
 
+use Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Source\FooBar;
+
 function (...$foo)
 {
     return FooBar::foo(...$foo);
@@ -15,6 +17,8 @@ fn (...$foo) => FooBar::foo(...$foo);
 
 namespace Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Fixture;
 
+use Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Source\FooBar;
+
 FooBar::foo(...);
 
 FooBar::foo(...);
diff --git a/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Source/FooBar.php b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Source/FooBar.php
new file mode 100644
index 00000000000..f181213a615
--- /dev/null
+++ b/rules-tests/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector/Source/FooBar.php
@@ -0,0 +1,10 @@
+<?php
+
+namespace Rector\Tests\CodingStyle\Rector\FunctionLike\FunctionLikeToFirstClassCallableRector\Source;
+
+class FooBar
+{
+    public static function foo($args)
+    {
+    }
+}
diff --git a/rules/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector.php b/rules/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector.php
index 8e7b04e985e..68275de9b90 100644
--- a/rules/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector.php
+++ b/rules/CodingStyle/Rector/FunctionLike/FunctionLikeToFirstClassCallableRector.php
@@ -22,6 +22,7 @@
 use PhpParser\Node\VariadicPlaceholder;
 use PhpParser\NodeVisitor;
 use PHPStan\Analyser\Scope;
+use PHPStan\Reflection\Annotations\AnnotationMethodReflection;
 use PHPStan\Reflection\ResolvedFunctionVariantWithOriginal;
 use PHPStan\Type\CallableType;
 use Rector\NodeTypeResolver\PHPStan\ParametersAcceptorSelectorVariantsWrapper;
@@ -185,6 +186,18 @@ private function shouldSkip(
             return true;
         }
 
+        $reflection = $this->reflectionResolver->resolveFunctionLikeReflectionFromCall($callLike);
+
+        // not exists, probably by magic method
+        if ($reflection === null) {
+            return true;
+        }
+
+        // exists, but by @method annotation
+        if ($reflection instanceof AnnotationMethodReflection) {
+            return true;
+        }
+
         $functionLike = $this->astResolver->resolveClassMethodOrFunctionFromCall($callLike);
         if (! $functionLike instanceof FunctionLike) {
             return false;