Anyone insecure on the traditional circle of 12 fifths should not read the rest of this post, which is irrelevant to ABRSM Grade Exams.
Closing the circle of fifths is possible only by assuming that several pairs of notes that are represented differently correspond to identical pitches. On fixed pitch instruments, the makers make that assumption, and nowadays its precise form is almost always that C# = Db, D# = Eb, F# = Gb, G# = Ab and A# = Bb. In the past, other assumptions were made. In particular, a few keyboard instruments (probably either harpsichords or organs) were made with 19 keys in each octave. In addition to the more common split of each of the black keys, so that flats and sharps could be differentiated, these instruments had a key between E and F, and another between B and C. On these instruments, the circle had 19 fifths in it, one such being notated:
C, G, D, A, E, B, F#, C#, G#, D#, A#, E#, B#, Fx = Gb, Db, Ab, Eb, Bb, F, C.
The extra keys played notes that were notated as E# = Fb and B# = Cb. Between other pairs of naturals, the sharp was equivalent to the double flat and the double sharp equivalent to the flat. If the tuning was equal tempered, the diatonic semitone was twice the size of the chromatic one.
Other tunings of the octave in equal temperament that improve on ET12 thirds and sixths are those into 31 and 53 steps. Enharmonic equivalences in ET31 can be found
here. In this tuning, diatonic and chromatic semitones are in the ratio 3:2.
In ET53, it is possible to distinguish the major tone from the minor tone. In order to show its enharmonic equivalences, normal notation must be extended by triple and quadruple flats and sharps, so I shall leave that as an opportunity for someone who is even more geekish than I am.