The modern British brasserie closed quietly earlier this year after trading for less than two years, despite receiving positive reviews from The Times critic Giles Coren and then The Standard critic David Ellis.
Kevin Weir of Hudson Weir was appointed liquidator.
Carlton Social Ltd’s latest accounts, covering the period to 29 April 2026, showed total assets of £2.5m, cash of £19,000 and net liabilities of £598,000.
The company employed an average of 29 people during the period.
Atherton launched Sael in 2024 at 1 Carlton Street, just south of Piccadilly Circus, on the former site of Aquavit.
The 9,088sq ft restaurant ‘celebrated all things British’, with a menu featuring only ingredients sourced from the British Isles.
Its interior featured domestically sourced furnishings intended to pay homage to its location in the heart of the capital.
Dishes included ‘100-layer’ snail lasagne; Orkney scallop with razor clams and smoked leeks; tempura oysters with chip-shop scraps; and its much-discussed Marmite custard tart with caviar.