In which of the following circumstances is a court order NOT necessary for the winding up of a company?

A court order is not necessary for the winding up of a company when a special resolution of members is passed to that effect. This means that the members of the company have agreed to wind up the company voluntarily and no legal intervention is required. In the other options mentioned, a court order may be necessary for the winding up of a company. For instance, if a company suspends business for one year, a court order may be required to wind up the company. Similarly, if the company is unable to pay its debts or if the number of members falls below the legal minimum, a court order may be necessary to wind up the company. Overall, a court order is not necessary for the winding up of a company when the members pass a special resolution to that effect.