The most common and most likely answer to this crossword clue is the 7 letter word COMPANY
I've seen this crossword clue in The Guardian
C
O
M
P
A
N
Y
More clues leading to the result COMPANY
Buddy explains!

The straight part
We know that "23" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case 23 = company.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does COMPANY mean?
COMPANY noun- A team; a group of people who work together professionally.
- A small group of birds or animals.
- An entity having legal personality, and thus able to own property and to sue and be sued in its own name; a corporation.
- Any business, whether incorporated or not, that manufactures or sells products (also known as goods), or provides services as a commercial venture.
- Social visitors or companions.
- Companionship.
- To accompany, keep company with.
- To associate.
- To be a lively, cheerful companion.
- To have sexual intercourse.