Gary Neville's Michelin-starred Leeds restaurant has gone into liquidation with debts of nearly £1million, including more than £500,000 owed to HMRC.
The Man Behind the Curtain, which opened in 2014, has filed documents with Companies House revealing total estimated debts of £993,684.
The upscale venue, co-owned by former Manchester United star Neville and celebrity chef Michael O'Hare, closed its doors last December.
HMRC is listed as the largest single creditor, being owed £519,000 through two outstanding bills of £119,090 and £400,194.
Neville's company Relentless Leisure, which held a 50 per cent stake in the business, is owed £366,848 following the closure.
The restaurant's 2023 accounts are currently overdue, though its 2022 figures had shown a profit of £187,000 with reserves of £105,938.
Gary Neville's Michelin-starred Leeds restaurant has gone into liquidation
Tripadvisor/PA
The restaurant had been awarded a Michelin star in 2015, just a year after opening, and went on to receive three AA rosettes in 2016.
It gained recognition for its unique and experimental dishes, including olives wrapped in edible cellophane and denia red prawn served on a telephone - a play on Salvador Dali's 'Lobster Telephone'.
The venue offered 10 or 14-course menus, with lunch priced at £95 and dinner at £145 or £165.
A 'prestige pairing' drinks package could be added for £180 per person.
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Neville's involvement began in unusual circumstances, as he revealed on LinkedIn: "At the end of a meal I had at the restaurant, Michael presented me with the bill, but it wasn't a normal bill, it was a bill that had a figure on it accompanied with a note that said this will give you 50% of the restaurant."
The restaurant had maintained a strong 4.5-star rating on TripAdvisor from over 1,500 reviews, but saw a significant increase in negative feedback during its final months.
Some 23 per cent of its last 100 reviews were one or two stars, compared to just 8 per cent across all reviews historically.
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One customer wrote: "Glad its closed. Nothing more than an overpriced, pretentious gimmick. Absolute dross, tiny portions in a silly setting, went for a burger after."
Another diner described it as "cold and uninviting" with "extremely small portions".
A regular customer on their fourth visit noted the food remained "amazing as always" but criticised the wine service, claiming the £180 per person "prestige pairing" was "not worth it at all".
The statement of affairs showed just £9,500 in estimated assets for creditors, while fixtures and fittings worth £152,973 were marked as having "uncertain value".
The Man Behind the Curtain had bizarre meals, including a denia red prawn served on a telephone
Tripadvisor
The Man Behind the Curtain has gone into liquidation with celebrity chef Michael O'Hare already opening a new venture
TripAdvisor
Banks are owed £14,000 according to the documents.
Chef Michael O'Hare has since opened a new restaurant in Leeds called Psycho Sandbar, following the closure of The Man Behind the Curtain.
At the time of closing, O'Hare said the decision was "very much based on my exciting plans for the future, but is reflective of the changing experience market in which we all live."
Neville has praised the new venture on LinkedIn, writing: "It's taken a brave and courageous decision for Michael to give up his Michelin star and open a new restaurant, Psycho Sandbar."
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Gary Neville's restaurant was renowned for its strange decor
Tripadvisor
"It's a sensational restaurant with an unbelievable experience and a brilliant job from Michael and his team. If you ever get the chance to visit, I highly recommend it."
The closure marks another business setback for Neville, whose Hotel Football venture near Old Trafford lost £600,000 in its most recent financial year despite record turnover.
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