diff --git a/homeassistant/components/media_source/models.py b/homeassistant/components/media_source/models.py
index 482ed0e855f..53bd8213262 100644
--- a/homeassistant/components/media_source/models.py
+++ b/homeassistant/components/media_source/models.py
@@ -2,7 +2,6 @@
 
 from __future__ import annotations
 
-from abc import ABC
 from dataclasses import dataclass
 from typing import Any, cast
 
@@ -102,7 +101,7 @@ class MediaSourceItem:
         return cls(hass, domain, identifier, target_media_player)
 
 
-class MediaSource(ABC):
+class MediaSource:
     """Represents a source of media files."""
 
     name: str | None = None
diff --git a/homeassistant/helpers/collection.py b/homeassistant/helpers/collection.py
index 08b58aedde4..aef673cb500 100644
--- a/homeassistant/helpers/collection.py
+++ b/homeassistant/helpers/collection.py
@@ -2,7 +2,7 @@
 
 from __future__ import annotations
 
-from abc import ABC, abstractmethod
+from abc import abstractmethod
 import asyncio
 from collections.abc import Awaitable, Callable, Coroutine, Iterable
 from dataclasses import dataclass
@@ -126,7 +126,7 @@ class CollectionEntity(Entity):
         """Handle updated configuration."""
 
 
-class ObservableCollection[_ItemT](ABC):
+class ObservableCollection[_ItemT]:
     """Base collection type that can be observed."""
 
     def __init__(self, id_manager: IDManager | None) -> None:
diff --git a/pyproject.toml b/pyproject.toml
index 88a5410941f..d5674cf7571 100644
--- a/pyproject.toml
+++ b/pyproject.toml
@@ -719,6 +719,7 @@ select = [
     "B017", # pytest.raises(BaseException) should be considered evil
     "B018", # Found useless attribute access. Either assign it to a variable or remove it.
     "B023", # Function definition does not bind loop variable {name}
+    "B024", # `{name}` is an abstract base class, but it has no abstract methods or properties
     "B026", # Star-arg unpacking after a keyword argument is strongly discouraged
     "B032", # Possible unintentional type annotation (using :). Did you mean to assign (using =)?
     "B904", # Use raise from to specify exception cause