Soho House & Co (SHCO) 10-Q 18 May 22 2022 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Apr. 03, 2022	May 16, 2022
Cover [Abstract]
Document Type	10-Q
Document Period End Date	Apr. 3, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--01-03
Amendment Flag	false
Entity Registrant Name	Membership Collective Group Inc.
Entity Central Index Key	0001846510
Entity Incorporation, State or Country Code	DE
Entity File Number	001-40605
Document Quarterly Report	true
Document Transition Report	false
Entity Tax Identification Number	86-3664553
Entity Address, Address Line One	180 Strand
Entity Address, City or Town	London
Entity Address, Postal Zip Code	WC2R 1EA
Entity Address, Country	GB
City Area Code	207
Local Phone Number	8512 300
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Trading Symbol	MCG
Security Exchange Name	NYSE
Title of 12(b) Security	Class A Common Stock, par value $0.01 per share
Entity Common Stock, Shares Outstanding		60,026,051

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022	Apr. 03, 2021
Current assets
Cash and cash equivalents	$ 277,196	$ 212,833
Restricted cash	7,806	7,829
Accounts receivable, net	26,418	19,338
Inventories	34,842	29,697
Prepaid expenses and other current assets	80,800	57,004
Total current assets	427,062	326,701
Property and equipment, net	677,821	684,961
Operating lease assets	1,042,832	996,991
Goodwill	209,765	214,257
Other intangible assets, net	131,509	132,158
Equity method investments	23,212	23,621
Deferred tax assets	1,042	446
Other non-current assets	2,315	2,348
Total non-current assets	2,088,496	2,054,782
Total assets	2,515,558	2,381,483
Current liabilities
Accounts payable	65,397	71,497
Accrued liabilities	78,321	63,127
Current portion of deferred revenue	81,183	76,866
Indirect and employee taxes payable	25,836	25,289
Current portion of debt, net of debt issuance costs	10,775	6,923
Current portion of related party loans	450	21,661
Other current liabilities	36,989	29,045
Total current liabilities	333,946	329,763
Debt, net of current portion and debt issuance costs	561,129	459,343
Property mortgage loans, net of debt issuance costs	115,671	115,122
Related party loans, net of current portion and imputed interest	20,494	0
Finance lease liabilities	70,450	72,582
Financing obligation	75,900	75,802
Deferred revenue, net of current portion	29,411	27,518
Deferred tax liabilities	1,561	1,856
Other non-current liabilities	2,742	975
Total non-current liabilities	2,044,195	1,869,528
Total liabilities	2,378,141	2,199,291
Commitments and contingencies (Note 16)
Shareholders' equity
Class A common stock, $0.01 par value, 1,000,000,000 shares authorized, 61,536,720 shares issued and 61,211,748 outstanding as of April 3, 2022 and 61,029,730 issued and outstanding as of January 2, 2022; Class B common stock, $0.01 par value, 500,000,000 shares authorized, 141,500,385 shares issued and outstanding as of April 3, 2022 and January 2, 2022	2,025	2,025
Additional paid-in capital	1,194,491	1,189,044
Accumulated deficit	(1,082,311)	(1,021,832)
Accumulated other comprehensive income	18,107	6,897
Treasury stock, at cost; 324,972 shares as of April 3, 2022	(2,611)
Total shareholders' equity attributable to Membership Collective Group Inc.	129,701	176,134
Noncontrolling interest	7,716	6,058
Total shareholders' equity	137,417	182,192
Total liabilities and shareholders' equity	2,515,558	2,381,483
Sites Trading Less Than One Year [Member]
Current liabilities
Current portion of operating lease liabilities	821	842
Related party loans, net of current portion and imputed interest	20,494	0
Operating lease liabilities, net of current portion	242,158	174,469
Sites Trading More Than One Year [Member]
Current liabilities
Current portion of operating lease liabilities	34,174	34,513
Operating lease liabilities, net of current portion	$ 924,679	$ 941,861

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Apr. 03, 2022	Jan. 02, 2022
Treasury stock, shares	324,972
Common Class A [Member]
Common stock, Par value	$ 0.01	$ 0.01
Common stock, Shares authorized	1,000,000,000	1,000,000,000
Common stock, Shares issued	61,536,720	61,029,730
Common stock, Shares outstanding	61,211,748	61,029,730
Common Class B [Member]
Common stock, Par value	$ 0.01	$ 0.01
Common stock, Shares authorized	500,000,000	500,000,000
Common stock, Shares issued	141,500,385	141,500,385
Common stock, Shares outstanding	141,500,385	141,500,385

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Revenues
Total revenues	$ 192,008	$ 72,401
Operating expenses
In-House operating expenses (exclusive of depreciation and amortization of $13,715 and $10,862 for the 13 weeks ended April 3, 2022 and April 4, 2021, respectively)	(109,995)	(45,809)
Other operating expenses (exclusive of depreciation and amortization of $9,116 and $6,983 for the 13 weeks ended April 3, 2022 and April 4, 2021, respectively)	(47,633)	(28,193)
General and administrative expenses	(29,286)	(16,505)
Pre-opening expenses	(4,032)	(4,825)
Depreciation and amortization	(22,831)	(17,845)
Share-based compensation	(7,803)	(2,129)
Foreign exchange loss, net	(17,074)	(14,867)
Other	(776)	(5,788)
Total operating expenses	(239,430)	(135,961)
Operating loss	(47,422)	(63,560)
Other (expense) income
Interest expense, net	(15,717)	(29,604)
Gain on sale of property and other, net	1,663	0
Share of income (loss) of equity method investments	398	(696)
Total other expense, net	(13,656)	(30,300)
Loss before income taxes	(61,078)	(93,860)
Income tax (expense) benefit	452	823
Net loss	(60,626)	(93,037)
Net loss attributable to noncontrolling interests	147	2,558
Net loss attributable to Membership Collective Group Inc.	$ (60,479)	$ (90,479)
Net loss per share attributable to Class A and Class B common stock
Basic and diluted	$ (0.30)	$ (0.65)
Membership revenues [Member]
Revenues
Total revenues	$ 58,773	$ 40,493
In-House revenues [Member]
Revenues
Total revenues	87,755	16,259
Other revenues [Member]
Revenues
Total revenues	$ 45,480	$ 15,649

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
In House Operating Expenses [Member]
Operating cost and expenses	$ 13,715	$ 10,862
Other Operating Expenses [Member]
Operating cost and expenses	$ 9,116	$ 6,983

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Statement of Comprehensive Income [Abstract]
Net loss	$ (60,626)	$ (93,037)
Other comprehensive income (loss)
Foreign currency translation adjustment	11,131	15,965
Comprehensive loss	(49,495)	(77,072)
Net loss attributable to noncontrolling interests	147	2,558
Foreign currency translation adjustment attributable to noncontrolling interest	79	(44)
Total comprehensive loss attributable to Membership Collective Group Inc.	$ (49,269)	$ (74,558)

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Changes in Redeemable Shares and Shareholders' Deficit - USD ($) $ in Thousands	Total	Soho House Holdings Limited SHHL [Member]Redeemable Preferred Share [Member]	Soho House Holdings Limited SHHL [Member]Redeemable Class C Common Stock [Member]	Soho House Holdings Limited Ordinary Shares [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Total Shareholders' Deficit Attributable to Membership Collective Group Inc. [Member]	Noncontrolling Interest [Member]
Beginning Balance at Jan. 03, 2021	$ (373,993)	$ 14,700	$ 160,405	$ 265,181		$ 72,755	$ (757,103)	$ (13,257)		$ (432,424)	$ 58,431
Net loss	(93,037)						(90,479)			(90,479)	(2,558)
Distributions to noncontrolling interest	(19)										19
Contributions from noncontrolling interest	644										644
Issuance of SHHL senior convertible preference shares (Note 14)		175,000
Senior convertible preference shares issuance costs		(13,426)
Proceeds from issuance of SHHL redeemable C ordinary shares (Note 14)			47,000
Share-based compensation (Note13)	2,129					2,129				2,129
Net change in cumulative translation adjustment	16,009							15,965		15,965	44
Ending Balance at Apr. 04, 2021	(448,267)	$ 176,274	207,405	$ 265,181		74,884	(847,582)	2,708		(504,809)	56,542
Beginning Balance at Jan. 02, 2022	182,192				$ 2,025	1,189,044	(1,021,832)	6,897	$ 0	176,134	6,058
Net loss	(60,626)						(60,479)			(60,479)	(147)
Purchase of noncontrolling interests in connection with the Soho Restaurants Acquisition (Note 3)						(1,884)				(1,884)	1,884
Share-based compensation (Note13)	7,331		$ 7,331							7,331
Shares repurchased (Note 15)	(2,611)								(2,611)	(2,611)
Net change in cumulative translation adjustment	11,131							11,210		11,210	(79)
Ending Balance at Apr. 03, 2022	$ 137,417				$ 2,025	$ 1,194,491	$ (1,082,311)	$ 18,107	$ (2,611)	$ 129,701	$ 7,716

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Cash flows from operating activities
Net loss	$ (60,626)	$ (93,037)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	22,831	17,845
Non-cash share-based compensation (Note 13)	7,331	2,129
Deferred tax (expense) benefit	(895)	(546)
Gain on sale of property and other, net	(1,663)	0
Share of (profit) loss of equity method investments	(398)	696
Amortization of debt issuance costs	1,148	1,082
Loss on debt extinguishment		9,126
PIK interest (settled), net of non-cash interest	6,977	(77,502)
Distributions from equity method investees	132	0
Foreign exchange loss, net	17,074	14,867
Changes in assets and liabilities:
Accounts receivable	(6,039)	1,947
Inventories	(7,058)	(1,087)
Operating leases, net	7,498	7,409
Other operating assets	(29,204)	(4,237)
Deferred revenue	7,859	4,272
Accounts payable and accrued and other liabilities	25,458	12,641
Net cash used in operating activities	(9,575)	(104,395)
Cash flows from investing activities
Purchase of property and equipment	(17,658)	(15,163)
Proceeds from sale of assets	665	0
Purchase of intangible assets	(5,185)	(2,312)
Net cash used in investing activities	(22,178)	(17,475)
Cash flows from financing activities
Repayment of borrowings (Note 11)	(425)	(508,386)
Payment for debt extinguishment costs (Note 11)		(4,109)
Proceeds from borrowings (Note 11)	103,650	456,635
Payments for debt issuance costs	(1,860)	(12,523)
Purchase of treasury stock (Note 15)	(2,577)	0
Principal payments on finance leases	(127)	(45)
Principal payments on financing obligation	(376)	(318)
Distributions to noncontrolling interest	0	(19)
Contributions from noncontrolling interest		644
Senior convertible preference shares issued, net of issuance costs (Note 14)		161,574
Proceeds from issuance of SHHL redeemable C ordinary shares, net of issuance costs (Note 14)		47,000
Net cash provided by financing activities	98,285	140,453
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	(2,192)	150
Net increase (decrease) in cash and cash equivalents, and restricted cash	64,340	18,733
Cash, cash equivalents and restricted cash
Beginning of period	220,662	59,970
End of period	285,002	78,703
Cash, cash equivalents and restricted cash are comprised of:
Cash and cash equivalents	277,196	71,674
Restricted cash in current assets	7,806	7,029
Cash, cash equivalents and restricted cash as of April 3, 2022 and April 4, 2021	285,002	78,703
Supplemental disclosures:
Cash paid for interest (including settlement of paid-in-kind interest for the 13 weeks ended April 4, 2021)	7,828	98,997
Cash paid for income taxes	14	77
Supplemental disclosures of non-cash investing and financing activities:
Operating lease assets obtained in exchange for new operating lease liabilities	129,413	0
Accrued capital expenditures as of April 3, 2022 and April 4, 2021	$ 10,359	$ 12,302

Nature of the Business

Nature of the Business	3 Months Ended
	Apr. 03, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	1. Nature of the Business Membership Collective Group Inc. (“MCG”) is a global membership platform of physical and digital spaces that connects a vibrant, diverse group of members from across the world. These members use the MCG platform to both work and socialize, to connect, create, have fun and drive a positive change. Our members engage with us through our global portfolio of 35 Soho Houses, 9 Soho Works Clubs, The Ned in London, Scorpios Beach Club in Mykonos, Soho Home, our interiors and lifestyle retail brand, and our digital channels. MCG was incorporated on February 10, 2021 under the laws of the State of Delaware. On July 19, 2021, we completed the initial public offering (“IPO”) of our Class A common stock pursuant to a Registration Statement on Form S-1 (File No. 333-257206). Immediately prior to the closing of the IPO, we completed the following reorganization transactions (the “Reorganization Transactions”) which resulted in changes to our common stock and issued and outstanding shares: • affiliates of The Yucaipa Companies, LLC, and Messrs. Ron Burkle, Nick Jones, and Richard Caring exchanged their equity interests in our predecessor entity, Soho House Holdings Limited (“SHHL”), for 141,500,385 shares of Class B common stock having an equivalent value; • the other equity holders of SHHL exchanged their equity interests for 14,935,193 shares of Class A common stock having an equivalent value. In the IPO, we sold 30,567,918 shares of Class A common stock at a public offering price of $ 14.00 per share, including 567,918 shares of Class A common stock sold pursuant to the underwriters’ partial exercise of a “greenshoe” option to purchase additional shares of common stock to cover over-allotments. Immediately after the IPO, the senior convertible preference shares of SHHL were converted into 15,526,619 shares of Class A common stock. During periods preceding the IPO that are presented in these unaudited interim condensed consolidated financial statements, our business was conducted through SHHL, a Jersey, Channel Islands private limited company, and its subsidiaries and joint ventures. As a result of the Reorganization Transactions, SHHL became a wholly-owned subsidiary of MCG. Such transactions were accounted for as a reorganization and, therefore, the consolidated financial statements of MCG in periods after the IPO recognize the assets and liabilities received in the Reorganization Transactions at their historical carrying amounts, as reflected in the historical financial statements of SHHL. The consolidated entity presented is referred to herein as “MCG”, “we”, “us”, “our”, or the “Company”, as the context requires and unless otherwise noted.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Apr. 03, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Basis of Presentation The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for reporting interim information on Form 10-Q. The preparation of the financial statements in conformity with US GAAP requires the use of estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the periods presented. In preparing these unaudited condensed consolidated financial statements, we consistently applied the accounting policies described in our consolidated financial statements as of and for the year ended January 2, 2022 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 16, 2022. We operate on a fiscal year calendar consisting of a 52-or 53-week period ending on the last Sunday in December or the first Sunday in January of the next calendar year. In a 52-week fiscal year, each quarter contains 13 weeks of operations; in a 53-week fiscal year, each of the first, second and third quarters includes 13 weeks of operations and the fourth quarter includes 14 weeks of operations. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been omitted in accordance with the rules and regulations of the SEC. The year-end condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by US GAAP. The unaudited condensed consolidated financial statements include normal recurring adjustments, which in the opinion of management are necessary for the fair presentation of the unaudited condensed consolidated balance sheets, unaudited condensed consolidated statements of operations, of comprehensive loss, of changes in redeemable shares and shareholders’ equity (deficit), and of cash flows for the periods presented. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto, included in the Company’s Annual Report on Form 10-K as of and for the fiscal year ended January 2, 2022. The results of operations for the 13-week periods ended April 3, 2022 and April 4, 2021 are not necessarily indicative of the operating results for the full fiscal year or any future periods. Certain prior period amounts have been reclassified to conform to the current period presentation with no impact on previously reported net loss or cash flows, and no material impact on financial position. Going Concern The accompanying unaudited condensed consolidated financial statements of the Company have been prepared assuming the Company will continue as a going concern. The going concern basis of presentation assumes that we will continue in operation for at least a period of 12 months after the date these financial statements are issued, and contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. We have experienced net losses and significant cash outflows from cash used in operating activities over the past years as we develop our Houses. During the 13 weeks ended April 3, 2022, the Company incurred a consolidated net loss of $ 61 million and had negative cash flow from operations of $ 10 million. As of April 3, 2022, the Company had an accumulated deficit of $ 1,082 million, cash and cash equivalents of $ 277 million, and restricted cash of $ 8 million. In addition, the COVID-19 pandemic has continued to impact our business and we have had to temporarily close some of our Houses, hotels and public restaurants, at different times due to the effects of the pandemic, which has and may continue to have an impact on our revenues. At the date of issuance of these unaudited condensed consolidated financial statements, all of our Houses are open (with some limited exceptions unrelated to the COVID-19 pandemic). In assessing the going concern basis of preparation of the unaudited condensed consolidated financial statements for the 13 weeks ended April 3, 2022, we have taken into consideration detailed cash flow forecasts for the Company, the Company’s forecast compliance with bank covenants, and the continued availability of committed and accessible working capital to the Company. We have considered the current global economic and political uncertainties as well as any further possible impacts from the COVID-19 pandemic and the Company has factored these in when it undertook an assessment of the cash flow forecasts covering a period of at least 12 months from the date these financial statements are issued. Cash flow forecasts have been prepared based on a range of scenarios including, but not limited to, no further debt or equity funding, possible temporary closures of our properties from any further impact of the COVID-19 pandemic (which impacts the Company’s ability to keep open Houses and maintain a level of operations consistent with pre COVID-19 times), cost reductions, both limited and extensive, and a combination of these different scenarios. We believe that our projected cash flows and the actions available to management to further control expenditure, as necessary, provide the Company with sufficient working capital (including cash and cash equivalents) to achieve its plans to recover from the impact of the pandemic, subject to the following key factors: • the continued access to Houses in a manner that is compliant with local laws and regulations, including the relaxing of mandatory capacity constraints, as well as anticipated demand; Furthermore, available cash as a result of completed financing events, includes the exercising of an option on March 9, 2022 for issued additional notes under the existing senior secured notes for $ 100 million and available additional liquidity, and access to an undrawn revolving credit facility of $ 93 million (see Note 11, Debt, for additional information). This, together with the Company’s wider sufficient financial resources, an established business model, access to capital and the measures that have been put in place to control costs, mean that we believe that the Company is able to continue in operational existence, meet its liabilities as they fall due, operate within its existing facilities, and meet all of its covenant requirements for a period of at least 12 months from the date these financial statements are issued. Based on the above, the unaudited condensed consolidated financial statements have been presented on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Accordingly, we continue to adopt the going concern basis in preparing the unaudited condensed consolidated financial statements for the 13 weeks ended April 3, 2022 . Comprehensive Loss The entire balance of accumulated other comprehensive loss, net of income taxes, is related to the cumulative translation adjustment in each of the periods presented. The changes in the balance of accumulated other comprehensive income loss, net of income tax, are attributable solely to the net change in the cumulative translation adjustment in each of the periods presented, and include the error correction described above during the 13 weeks ended April 4, 2021 .

Consolidated Variable Interest

Consolidated Variable Interest Entities	3 Months Ended
	Apr. 03, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidated Variable Interest Entities	3. Consolidated Variable Interest Entities The Company determined that it is the primary beneficiary of the following material variable interest entities (“VIEs”): Soho Restaurants Limited (all periods presented); Soho House-Sydell, LLP (all periods presented); Soho Works Limited (all periods presented); and Soho Works North America, LLC (all periods presented). Soho Restaurants Limited Soho Restaurants Limited (“Soho Restaurants”) is a casual fast-dining business that operates various restaurants throughout the UK. Prior to the August 2020 reorganization of Soho Restaurants (as further described below), the Company provided unsecured non-interest-bearing loan notes (“Soho Restaurants Loan Notes”) to Soho Restaurants from time to time and guaranteed the obligations of Soho Restaurants under certain property leases with respect to any required rental and other payments. On August 18, 2020, Soho Restaurants underwent a series of reorganization steps, through which Quentin Partners Limited (“Quentin Partners”), an affiliate of the Company, became the sole equity holder of Soho Restaurants. As a result of the reorganization and the Company’s variable interest in Soho Restaurants (consisting primarily of the Soho Restaurants Loan Note that remained outstanding after the reorganization and certain lease guarantees), the Company determined that it is the primary beneficiary of Soho Restaurants due to its related party affiliation with Quentin Partners and its funding of the majority of Soho Restaurants’ operations. As such, the Company began consolidating Soho Restaurants on August 18, 2020 and accounted for the Soho Restaurants reorganization using the acquisition method of accounting. On March 29, 2022, the Company acquired all of the outstanding equity interests of Soho Restaurants for nominal consideration (the “Soho Restaurants Acquisition”) from Quentin Partners. Because the Company consolidated Soho Restaurants prior to the Soho Restaurants Acquisition, the Company accounted for the Soho Restaurants Acquisition as a transaction with a noncontrolling interest holder that did not result in a change of control. The Company derecognized a noncontrolling deficit of $ 2 million and recorded the difference between the fair value of consideration transferred to Quentin Partners and the carrying value of the noncontrolling interest as a reduction in additional paid-in capital (i.e. a deemed distribution in the absence of retained earnings). Following the Soho Restaurants Acquisition, the Company became the sole equity owner of Soho Restaurants. Also on March 29, 2022, Soho Restaurants entered into a royalty-free Product License Agreement with Chick’n Limited, pursuant to which Chick’n Limited has agreed to grant the Company a non-exclusive, royalty-free license to produce and sell certain burgers at certain Soho Restaurant properties for a term of two years. Other than with respect to this limited license, Soho Restaurants has no legal right to the product. Concurrently on March 29, 2022, Soho Restaurants also entered into a Trademark Assignment with Chick’n Limited, pursuant to which Soho Restaurants has agreed to transfer the rights to certain intangible assets to Chick’n Limited in exchange for three separate cash payments over a one-year period, commencing on March 29, 2022, totaling £ 1 million ($ 2 million), all of which was recognized in gain on sale of property and other, net in the unaudited condensed consolidated statements of operations. Soho House-Sydell, LLP The Soho House-Sydell, LLP joint venture maintains a management agreement to operate The Ned, which is owned by unconsolidated related parties to the Company. Management fees are recognized in other revenues in the unaudited condensed consolidated statements of operations. Soho Works Limited and Soho Works North America, LLC The Soho Works Limited (“SWL”) joint venture develops and operates Soho-branded, membership-based co-working spaces, with five sites currently in operation in the UK. Soho Works North America, LLC and its wholly-owned subsidiaries (“SWNA”) plans to develop and operate Soho-branded, membership-based co-working spaces in North America. The following table summarizes the carrying amounts and classification of the consolidated VIEs’ assets and liabilities included in the unaudited condensed consolidated balance sheets. The obligations of the consolidated VIEs other than Soho Restaurants are non-recourse to the Company, and the assets of the VIEs can be used only to settle those obligations. As of (in thousands) April 3, 2022 January 2, 2022 Cash and cash equivalents $ 8,831 $ 7,187 Accounts receivable 2,690 4,137 Inventories 144 127 Prepaid expenses and other current assets 6,688 5,705 Total current assets 18,353 17,156 Property and equipment, net 86,195 89,753 Operating lease assets 232,615 238,786 Other intangible assets, net 268 160 Other non-current assets 197 205 Total assets 337,628 346,060 Accounts payable 7,982 11,258 Accrued liabilities 13,634 12,303 Indirect and employee taxes payable 485 599 Current portion of debt — 21,092 Current portion of operating lease liabilities - sites trading more than one year 10,315 10,565 Other current liabilities 2,856 1,972 Total current liabilities 35,272 57,789 Debt, net of current portion 20,494 — Operating lease liabilities, net of current portion - sites trading more than one year 271,354 278,171 Other non-current liabilities 671 872 Total liabilities 327,791 336,832 Net assets $ 9,837 $ 9,228

Equity Method Investments

Equity Method Investments	3 Months Ended
	Apr. 03, 2022
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	4. Equity Method Investments The Company maintains a portfolio of equity method investments owned through noncontrolling interests in investments with one or more partners. There have been no changes in the Company’s equity method investment ownership interests in existing entities and no new equity method investments since January 2, 2022 . Under applicable guidance for VIEs, the Company determined that its investments in Soho House Toronto Partnership (“Soho House Toronto”) and the entities comprising 56-60 Redchurch Street, London are VIEs. Soho House Toronto owns and operates a House located in Toronto, while 56-60 Redchurch Street, London provides additional members’ accommodation capacity for Shoreditch House in London. Toronto Joint Venture On March 28, 2012, the Company and two unrelated investors (“Toronto Partners”) formed Soho House Toronto to establish and operate a House in Toronto, Canada. The Company is responsible for managing the development and operations of the property with key operating decisions requiring joint approval with the Toronto Partners. 56-60 Redchurch Street, London Joint Venture On July 6, 2015, the Company and an unrelated investor (“Raycliff Partner”) formed Raycliff Red LLP (“Club Row Rooms”) to develop and operate a hotel at 58-60 Redchurch Street intended to provide additional members’ accommodation to the nearby Shoreditch House in London. This was later extended to include 56 Redchurch Street under the same terms. The Company is responsible for managing the operations of the property and the Raycliff Partner is responsible for managing the building. The Company concluded that it is not the primary beneficiary of the Soho House Toronto or 56-60 Redchurch Street, London VIEs in any of the periods presented, as its joint venture partners have the power to participate in making decisions related to the majority of significant activities of each investee. Accordingly, the Company concluded that application of the equity method of accounting is appropriate for these investees. Summarized Financial Information The following tables present summarized financial information for all unconsolidated equity method investees. The Company’s maximum exposure to losses related to its equity method investments is limited to its ownership interests, as well as certain guarantees. For the 13 Weeks Ended (in thousands) April 3, 2022 April 4, 2021⁽¹⁾ Revenues $ 9,247 $ 6,644 Operating loss ( 821 ) ( 1,564 ) Net loss (2) ( 51 ) ( 1,296 ) (1) Includes the financial information of Soho House—Cipura (Miami), LLC (“Cipura”), in which the Company owned a 50 % interest prior to May 10, 2021. Following the Company’s acquisition of the remaining 50 % interest in Cipura, this entity became a consolidated subsidiary of the Company. (2) The net loss shown above relates entirely to continuing operations. As of (in thousands) April 3, 2022 January 2, 2022 Current assets $ 21,244 $ 33,705 Non-current assets 148,505 137,753 Total assets 169,749 171,458 Current liabilities 12,659 13,976 Non-current liabilities 104,850 121,311 Total liabilities $ 117,509 $ 135,287 The Company’s equity method investees have not yet adopted ASC 842, Leases (“Topic 842”); therefore, the balance sheets of equity method investees do not include operating right-of-use assets and liabilities.

Leases

Leases	3 Months Ended
	Apr. 03, 2022
Leases [Abstract]
Leases	5. Leases The Company has entered into various lease agreements for its Houses, hotels, restaurants, spas and other properties across North America, Europe, and Asia. The Company’s material leases have reasonably assured lease terms ranging from 1 year to 30 years for operating leases and 50 years for finance leases. Certain operating leases provide the Company with multiple renewal options that generally range from 5 years to 10 years , with rent payments on renewal based on a predetermined annual increase or market rates at the time of exercise of the renewal. The Company has 2 material finance leases with 25 -year renewal options, with rent payments on renewal based on upward changes in inflation rates. As of April 3, 2022, the Company recognized right-of-use assets and lease liabilities for 105 operating leases and 2 finance leases. As of January 2, 2022 , the Company recognized right-of-use assets and lease liabilities for 101 operating leases and 2 finance leases. When recognizing right-of-use assets and lease liabilities, the Company includes certain renewal options where the Company is reasonably assured to exercise the renewal option. As part of our overall plan to improve liquidity during the COVID-19 pandemic, the Company negotiated with certain lessors to defer or waive certain rent payments on leased buildings. Cash payment deferrals and waivers have been separately recorded in the period arrangements occurred, and therefore, there have been no remeasurements to the lease liabilities and right-of-use assets associated with the sites that received concessions. The Company accounted for the deferrals of lease payments as if there are no changes in the lease contract. Deferred amounts have been recognized in accounts payable and subsequent reversals will occur once the payments are made. As of April 3, 2022 and January 2, 2022, $ 10 million and $ 12 million, respectively, is recorded in accounts payable in the unaudited condensed consolidated balance sheets related to deferred lease payments. The maturity of the Company’s operating and finance lease liabilities as of April 3, 2022 is as follows: (in thousands) Operating Finance Undiscounted lease payments Remainder of 2022 $ 94,475 $ 3,826 2023 127,998 5,090 2024 131,028 5,091 2025 135,114 5,132 2026 136,311 5,052 Thereafter 1,771,387 195,872 Total undiscounted lease payments 2,396,313 220,063 Present value adjustment 1,194,481 149,613 Total net lease liabilities $ 1,201,832 $ 70,450 As of April 3, 2022 and January 2, 2022, the long-term liabilities for finance leases were $ 70 million and $ 73 million, respectively, and are recorded as finance lease liabilities on the unaudited condensed consolidated balance sheets. As of April 3, 2022 and January 2, 2022, finance lease assets, net of accumulated depreciation, were $ 63 million and $ 66 million, respectively, and are recorded within property and equipment, net on the unaudited condensed consolidated balance sheets. Certain lease agreements include variable lease payments that, in the future, will vary based on changes in the local inflation rates, market rate rents, or business revenues of the leased premises. Leases that contain market rate rents generally reset every five years . Straight-line rent expense recognized for operating leases was $ 34 million and $ 30 million for the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. For the 13 weeks ended April 3, 2022 and April 4, 2021, the Company recognized amortization expense related to the right-of-use asset for finance leases of less than $ 1 million and less than $ 1 million, respectively, and interest expense related to finance expense related to finance leases of $ 1 million and $ 1 million, respectively. New Houses typically have a maturation profile that commences sometime after the lease commencement date used in the determination of the lease accounting in accordance with Topic 842. The unaudited condensed consolidated balance sheets set out the operating lease liabilities split between sites trading less than one year and sites trading more than one year. “Sites trading less than one year” and “sites trading more than one year” reference sites that have been open (as measured from the date the site first accepted a paying guest) for a period less than one year from the balance sheet date and those that have been open for a period longer than one year from the balance sheet date. The following information represents supplemental disclosure for the statement of cash flows related to operating and finance leases: For the 13 Weeks Ended (in thousands) April 3, 2022 April 4, 2021 Cash flows from operating activities: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ ( 29,955 ) $ ( 19,278 ) Interest payments for finance leases ( 1,208 ) ( 1,265 ) Cash flows from financing activities: Principal payments for finance leases $ ( 127 ) $ ( 45 ) Supplemental disclosures of non-cash investing and financing activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 129,413 $ — The following summarizes additional information related to operating and finance leases: As of April 3, 2022 April 4, 2021 Weighted-average remaining lease term Finance leases 43 years 44 years Operating leases 18 years 18 years Weighted-average discount rate Finance leases 7.00 % 6.99 % Operating leases 8.10 % 7.87 % As of April 3, 2022, the Company has entered into 9 operating lease agreements for Houses, hotels, restaurants, and other properties that are in various stages of construction by the landlord. The Company will determine the classification as of the lease commencement date, but currently expects these under construction leases to be operating leases. Soho House Design (“SHD”) is involved to varying degrees in the design of these leased properties under construction. For certain of these leases, the SHD team is acting as the construction manager on behalf of the landlord. Pending significant completion of all landlord improvements and final execution of the related lease, the Company expects these leases to commence in fiscal years ending 2022, 2023, 2024, and 2026. The Company estimates the total undiscounted lease payments for the leases commencing in fiscal years ended 2022, 2023, 2024, and 2026 will be $ 174 million, $ 510 million, $ 62 million, and $ 134 million, respectively, with weighted-average expected lease terms of 25 years, 21 years, 20 years, and 25 years for 2022, 2023, 2024, and 2026, respectively. The following summarizes the Company’s estimated future undiscounted lease payments for current leases under construction, including properties where the SHD team is acting as the construction manager: (in thousands) Operating Fiscal year ended Construction Estimated total undiscounted lease payments Remainder of 2022 $ 938 2023 14,113 2024 24,884 2025 29,165 2026 32,525 Thereafter 778,649 Total undiscounted lease payments expected to be capitalized $ 880,274

Revenue Recognition

Revenue Recognition	3 Months Ended
	Apr. 03, 2022
Revenue Recognition [Abstract]
Revenue Recognition	6. Revenue Recognition The Company’s revenues consist primarily of annual membership fees and initial registration fees; food and beverage, accommodation and spa revenues generated in the Company’s Houses; and revenues that are not generated within the Houses, such as revenues from Scorpios Beach Club, Soho Works sites and our stand-alone restaurants, procurement fees from SHD, Soho Home and Cowshed retail products, and other revenues from products and services that we provide outside of our Houses, as well as management fees from The Ned and The LINE and Saguaro hotels. Disaggregated revenue disclosures by reportable segments for the 13 weeks ended April 3, 2022 and April 4, 2021 are included in Note 18, Segments. The following table includes estimated revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period ended April 3, 2022. The Company applies the practical expedient and does not disclose information about remaining performance obligations for contracts that have original expected durations of one year or less. (in thousands) Next twelve Future periods Membership and registration fees $ 67,024 $ 29,411 Total future revenues $ 67,024 $ 29,411 All consideration from contracts with customers is included in the amounts presented above. The following table provides information about contract receivables, contract assets and contract liabilities from contracts with customers: As of (in thousands) April 3, 2022 January 2, 2022 Contract receivables $ 26,418 $ 19,338 Contract assets 6,481 5,553 Contract liabilities 124,399 113,630 Contract assets consist of accrued unbilled income related to build-out contracts and are recognized in prepaid expenses and other assets on the unaudited condensed consolidated balance sheets. Contract liabilities include deferred membership revenue, hotel deposits (which are presented in accrued liabilities on the unaudited condensed consolidated balance sheets), and gift vouchers. Revenue recognized that was included in the contract liabilities balance as of the beginning of the period was $ 22 million and $ 18 million during the 13 weeks ended April 3, 2022 and April 4, 2021 , respectively.

Inventories, Prepaid Expenses a

Inventories, Prepaid Expenses and Other Current Assets	3 Months Ended
	Apr. 03, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Inventories, Prepaid Expenses and Other Current Assets	7. Inventories, Prepaid Expenses and Other Current Assets Inventories consist of raw materials, service stock and supplies (primarily food and beverage) and finished goods which are externally sourced. Raw materials and service stock and supplies totaled $ 8 million and $ 8 million as of April 3, 2022 and January 2, 2022, respectively. Finished goods totaled $ 27 million and $ 22 million as of April 3, 2022 and January 2, 2022, respectively. The table below presents the components of prepaid expenses and other current assets. As of (in thousands) April 3, 2022 January 2, 2022 Amounts owed by equity method investees $ 734 $ 879 Prepayments and accrued income 36,669 26,037 Contract assets 6,481 5,553 Other receivables 36,916 24,535 Total prepaid expenses and other current assets $ 80,800 $ 57,004

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended
	Apr. 03, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	8. Property and Equipment, Net Additions totaled $ 22 million and $ 15 million during the 13 weeks ended April 3, 2022 and April 4, 2021, respectively, and were primarily related to leasehold improvements and fixtures and fittings for sites under development.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Apr. 03, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	9. Goodwill and Intangible Assets A summary of goodwill for each of the Company’s applicable reportable segments from January 2, 2022 to April 3, 2022 is as follows: (in thousands) UK North America Europe and Total January 2, 2022 $ 100,665 $ 47,446 $ 66,146 $ 214,257 Foreign currency translation adjustment ( 2,854 ) — ( 1,638 ) ( 4,492 ) April 3, 2022 $ 97,811 $ 47,446 $ 64,508 $ 209,765

Accrued Liabilities

Accrued Liabilities	3 Months Ended
	Apr. 03, 2022
Accrued Liabilities [Abstract]
Accrued Liabilities	10. Accrued Liabilities The table below presents the components of accrued liabilities. As of (in thousands) April 3, 2022 January 2, 2022 Accrued interest $ 429 $ 727 Hotel deposits 13,805 9,246 Trade, capital and other accruals 64,087 53,154 Total accrued liabilities $ 78,321 $ 63,127

Debt

Debt	3 Months Ended
	Apr. 03, 2022
Debt Disclosure [Abstract]
Debt	11. Debt Debt balances, net of debt issuance costs, are as follows: As of (in thousands) April 3, 2022 January 2, 2022 Senior Secured Notes, interest at 8.1764 % for the Initial Notes and 8.5 % for the Additional Notes, maturing March 2027 $ 550,477 $ 447,719 Other loans (see additional description below) 21,427 18,547 571,904 466,266 Less: Current portion of long-term debt ( 10,775 ) ( 6,923 ) Total long-term debt, net of current portion $ 561,129 $ 459,343 Property mortgage loans, net of debt issuance costs, are as follows: As of (in thousands) April 3, 2022 January 2, 2022 Term loan, interest at 5.34 %, maturing February 6, 2024 $ 54,375 $ 54,293 Mezzanine loan, interest at 7.25 %, maturing February 6, 2024 61,296 60,829 Total property mortgage loans $ 115,671 $ 115,122 Related party loans, net of current portion and imputed interest, are as follows: As of (in thousands) April 3, 2022 January 2, 2022 Related party loans, unsecured, 7 % interest bearing, maturing September 2023 (see additional description below) $ 20,494 $ 21,092 Related party loans, unsecured, 4 % interest bearing, maturing December 2022 450 569 20,944 21,661 Less: Current portion of related party loans ( 450 ) ( 21,661 ) Total related party loans, net of current portion $ 20,494 $ - The weighted-average interest rate on fixed rate borrowings was 8 % as of April 3, 2022 and 8 % as of April 4, 2021 . There were no outstanding floating rate borrowings as of April 3, 2022 or January 2, 2022. Debt The descriptions below show the financial instrument amounts in the currency of denomination with the United States dollar (“USD”) equivalent in parentheses, where applicable, translated using the exchange rates in effect at the time of the respective transaction. On December 5, 2019, the Company entered into a £ 55 million ($ 72 million) floating rate revolving credit facility (the “Revolving Credit Facility”) with a maturity date of January 25, 2022. In April 2020, the Company secured an additional £ 20 million ($ 25 million) of liquidity under this facility and extended the maturity until January 2023 . On November 15, 2021, the Company amended the Revolving Credit Facility which, among other things, changed the reference rate under the Revolving Credit Facility for borrowings denominated in British pound sterling (“GBP”) from a LIBOR-based rate to a SONIA-based rate and to transition reporting from accounting principles generally accepted in the United Kingdom to US GAAP. On February 11, 2022, the Company amended the Revolving Credit Facility to extend the maturity date to January 25, 2024. During the fiscal year ended January 2, 2022, the Company repaid the entire outstanding balance of the facility with proceeds from the IPO. As of April 3, 2022 and January 2, 2022, £ 71 million ($ 93 million) and £ 71 million ($ 96 million), respectively, is available to draw under this facility, with £ 4 million ($ 5 million) and £ 4 million ($ 6 million), respectively, utilized as a letter of guarantee in respect of one of the Company’s lease agreements. The facility is secured on a fixed and floating charge basis over certain assets of the Company. The Company incurred interest expense of $ 1 million and $ 1 million on this facility during the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. In April 2017, the Company entered into the Permira Senior Facility, which consisted of a £ 275 million ($ 345 million) senior secured loan with an interest rate of LIBOR (subject to a floor of 1 %) + 8%. A portion of the interest on the Permira Senior Facility was in the form of payment-in-kind interest, with the accrued interest being converted to capital outstanding on the loan at each interest payment date. The Permira Senior Facility was secured on a fixed and floating charge basis over the assets of the Company. In March 2021, the Company repaid in full the balance outstanding under the Permira Senior Facility, consisting of a GBP tranche with an outstanding principal balance, including accrued payment-in-kind interest, of £ 368 million ($ 505 million); a USD tranche with an outstanding principal balance, including accrued payment-in-kind interest, of $ 8 million, and an EUR tranche with an outstanding principal balance, including accrued payment-in-kind interest, of € 45 million ($ 53 million). As a result of the repayment, the Company recognized a loss on extinguishment of debt of $ 9 million, consisting of prepayment penalties of $ 4 million and write-offs of unamortized debt issuance costs of $ 5 million. The loss on extinguishment of debt is reflected in interest expense, net on the unaudited condensed consolidated statements of operations for the 13 weeks ended April 4, 2021. Upon repayment of the facility, the Company also settled accrued payment-in-kind interest totaling $ 79 million. The Company incurred interest expense of $ 13 million on the Permira Senior Facility during the 13 weeks ended April 4, 2021. On April 24, 2020, the Company entered into an unsecured promissory note under the Paycheck Protection Program (the “PPP”), with a principal amount of $ 22 million. The loan had a January 2023 maturity date and was subject to a 1 % interest rate. The PPP was established under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) and was administered by the US Small Business Administration (the “SBA”). The Company repaid all amounts outstanding under the US government-backed bank loan in March 2021. The Company incurred interest expense of less than $ 1 million on this loan during the 13 weeks ended April 4, 2021. On March 31, 2021, Soho House Bond Limited, a wholly-owned subsidiary of the Company, issued senior secured notes pursuant to a Notes Purchase Agreement, which were subscribed for by certain funds managed, sponsored or advised by Goldman Sachs & Co. LLC or its affiliates, in aggregate amounts equal to $ 295 million, € 62 million ($ 73 million) and £ 53 million ($ 73 million) (the “Initial Notes”). The Notes Purchase Agreement included an option to issue, and a commitment on the part of the purchasers to subscribe for, further notes in one or several issuances on or prior to March 31, 2022 in an aggregate amount of up to $ 100 million (the “Additional Notes” and, together with the Initial Notes, the “Senior Secured Notes”). The Company exercised this option on March 9, 2022 for a total of $ 100 million of Additional Notes and received net proceeds of $ 99 million. The Senior Secured Notes mature on March 31, 2027 and bear interest at a fixed rate equal to a cash margin of 2.0192 % per annum for the Initial Notes and 2.125 % per annum for the Additional Notes, plus a payment-in-kind (capitalized) margin of 6.1572 % per annum for the Initial Notes and 6.375 % per annum for the Additional Notes. The Senior Secured Notes issued pursuant to the Notes Purchase Agreement may be redeemed and prepaid for cash, in whole or in part, at any time in accordance with the terms thereof, subject to payment of redemption fees. The Senior Secured Notes are guaranteed and secured on substantially the same basis as the Revolving Credit Facility. The Company incurred transaction costs of $ 12 million related to the Senior Secured Notes during the 13 weeks ended April 4, 2021. The Company incurred interest expense of $ 10 million and $ 1 million on the Senior Secured Notes during the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. The remaining loans consist of the following: Currency Maturity date Principal Applicable Greek Street loan £ January 2028 $ 4,247 7.5 % Farmhouse loan £ July 2022 9,717 7.9 % Compagnie de Phalsbourg credit facility € January 2025 5,745 7 % Optima Bank loan € September 2023 270 4.0 % Greek government loan € July 2025 1,456 3.1 % Property Mortgage Loans In February 2019, the Company refinanced an existing term loan and mezzanine loan associated with a March 2014 corporate acquisition of Soho Beach House Miami with a new term loan and mezzanine loan. The new term loan of $ 55 million and mezzanine loan of $ 62 million are secured on the underlying property and operations of Soho Beach House Miami and are due in February 2024 . The loans bear interest at 5.34 % and 7.25 %, respectively. The Company incurred interest expense of $ 2 million and $ 2 million on these facilities during the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. Related Party Loans In 2017, SWL entered into a term loan facility agreement with two individuals who are the holders of the Company’s redeemable preferred shares related to a £ 40 million term loan facility. The SWL loan bears interest at 7 % and was initially scheduled to mature at the earliest of: (a) September 29, 2022 ; (b) the date of disposal of the whole or substantial part of the SWL; (c) the date of sale by the shareholders of the entire issued share capital of SWL to a third party; (d) the date of the admission of SWL to any recognized investment exchange or multi-lateral trading facility; and (e) any later date that the two individuals may determine in their sole discretion. On March 11, 2022, this loan was extended and the maturity date is now September 29, 2023. The carrying amount of the term loan was £ 16 million ($ 20 million) and £ 16 million ($ 21 million) as of April 3, 2022 and January 2, 2022, respectively. The Company incurred interest expense of $ 1 million and less than $ 1 million on this facility during the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. In August 2020, the Company entered into a non-interest bearing loan agreement with a noncontrolling interest shareholder of certain of its subsidiaries in Greece for a principal amount of less than € 1 million ($ 1 million). The shareholder loan has an effective interest rate of 4 %, matures in December 2022 , and is presented within current portion of related party loans on the unaudited condensed consolidated balance sheets. Future Principal Payments The following table presents future principal payments for the Company’s debt, property mortgage loans, and related party loans as of April 3, 2022: (in thousands) Remainder of 2022 $ 10,810 2023 21,454 2024 117,736 2025 7,985 2026 830 Thereafter 561,698 $ 720,513

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Apr. 03, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurements	12. Fair Value Measurements Recurring and Non-recurring Fair Value Measurements There were no assets or liabilities measured at fair value on a recurring or non-recurring basis as of April 3, 2022 or January 2, 2022. Fair Value of Financial Instruments The Company believes the carrying values of its financial instruments related to current assets and liabilities approximate fair value due to short-term maturities. The Company has estimated the fair value of the Senior Secured Notes as of April 3, 2022 and January 2, 2022 using a discounted cash flow analysis. The fair value of the remaining debt is estimated to be equal to the current carrying value of each instrument based on a comparison of each instrument’s contractual terms to current market terms. The Company does not believe that the use of different market inputs would have resulted in a materially different fair value of debt as of April 3, 2022 and January 2, 2022. The following table presents the estimated fair values (all of which are Level 3 fair value measurements) of the Company’s debt instruments with maturity dates in 2023 and thereafter: (in thousands) Carrying Value Fair Value April 3, 2022 Senior Secured Notes $ 550,477 $ 565,177 Property mortgage loans 115,671 115,671 Other non-current debt 31,788 31,788 $ 697,936 $ 712,636 (in thousands) Carrying Value Fair Value January 2, 2022 Senior Secured Notes $ 447,719 $ 460,182 Property mortgage loans 115,122 115,122 Other non-current debt 12,260 12,260 $ 575,101 $ 587,564 The carrying values of the Company’s other non-current liabilities and non-current assets approximate their fair values.

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Apr. 03, 2022
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	13. Share-Based Compensation In August 2020, the Company established the 2020 Equity and Incentive Plan (the “2020 Plan”) under which SHHL Share Appreciation Rights (“SARs”) and SHHL Growth Shares were issued to certain employees. The awards are settled in ordinary D shares of SHHL and the Company can grant up to 9,978,143 SHHL ordinary D shares under the 2020 Plan. In connection with the IPO in July 2021, 25% of the outstanding awards accelerated in accordance with the original plan and all of the outstanding awards were exchanged into awards that will be settled in Class A common stock of MCG. As a result of the exchange, 7,127,246 SHHL SARs were converted into 6,023,369 MCG SARs and 2,850,897 SHHL Growth Shares were converted into 781,731 MCG restricted stock awards. The exchanged awards are subject to the same vesting conditions as the original awards. In December 2021, the Company granted 506,990 RSUs to certain employees that were scheduled to vest over a month. On January 16, 2022, the vesting schedule of the RSUs was updated from one vesting end date of January 17, 2022 to a graded vesting schedule that vests 25% on each of January 24, January 31, February 7, and February 14, 2022, respectively. The Company accounted for the modification as a Type I modification and no incremental compensation cost was incurred related to the modification. As of April 3, 2022 and January 2, 2022, there were 5,813,755 and 5,840,483 SARs outstanding under the 2020 Plan, respectively. As of both April 3, 2022 and January 2, 2022, there were 781,731 MCG restricted stock awards outstanding under the 2020 Plan. In July 2021, the Company established its 2021 Equity and Incentive Plan (the “2021 Plan”). The 2021 Plan allows for grants of nonqualified stock options, SARs, and restricted stock units (“RSUs”), or performance awards. There were 12,107,333 shares initially available for all awards under the 2021 Plan and the shares available will increase annually on the first day of each calendar year, beginning with the calendar year ended December 31, 2022. As of April 3, 2022, there were 9,484,456 shares available for future awards. The Company did no t grant any new awards under the 2021 Plan during the 13 weeks ended April 3, 2022. As of April 3, 2022, there were 2,115,887 RSUs outstanding under the 2021 Plan. Share-based compensation during the 13 weeks ended April 3, 2022 and April 4, 2021 was recorded in the unaudited condensed consolidated statements of operations within a separate line item as shown in the following table: For the 13 Weeks Ended (in thousands) April 3, 2022 April 4, 2021 SARs $ 2,034 $ 1,481 Restricted stock awards (Growth Shares) 655 648 RSUs 4,642 — Employer-related payroll expense (1) 472 — Total share-based compensation expense 7,803 2,129 Tax benefit for share-based compensation expense — — Share-based compensation expense, net of tax $ 7,803 $ 2,129 (1) Relates to national insurance tax in the UK. These amounts were settled in cash and are not included in additional paid-in capital or as an adjustment to reconcile net loss to net cash used in operating activities in the unaudited condensed consolidated statements of cash flows . As of April 3, 2022, total compensation expense not yet recognized is as follows: • With respect to the unvested SARs issued under the 2020 Plan, approximately $ 12 million, which is expected to be recognized over a weighted average period of 1.54 years; • With respect to the unvested restricted stock awards (Growth Shares) issued under the 2020 Plan, approximately $ 4 million, which is expected to be recognized over a weighted average period of 1.39 years; and • With respect to the unvested RSUs issued under the 2021 Plan, approximately $ 19 million, which is expected to be recognized over a weighted average period of 3.25 years.

Redeemable Preferred Shares

Redeemable Preferred Shares	3 Months Ended
	Apr. 03, 2022
Stockholders' Equity Note [Abstract]
Redeemable Preferred Shares	Redeemable Preferred Shares and SHHL Redeemable C Ordinary Shares On March 31, 2021, the Company issued 12,970,766 SHHL senior convertible preference shares (the “Senior Preference Shares”) in an aggregate liquidation preference of $ 175 million, or approximately $ 13.49 per Senior Preference Share (the “Issuance Price”), to certain funds managed, sponsored or advised by Goldman Sachs & Co. LLC or its affiliates (the “Preference Share Investors”). The Company received net proceeds of $ 162 million and incurred transaction costs of $ 13 million related to the Senior Preference Shares. The Senior Preference Shares accrued a non-cash dividend of 8 % per annum on the investment amount of the Senior Preference Shares plus all previously compounded non-cash dividends. The Senior Preference Shares were initially presented as mezzanine equity due to the existence of certain redemption options. On July 19, 2021, all of the outstanding Senior Preference Shares were converted into an aggregate of 15,526,619 shares of Class A common stock of MCG immediately upon the closing of the IPO (as described in Note 1, Nature of the Business). In March 2021, the Company issued 4,751,497 SHHL redeemable C ordinary shares to an unrelated third party under an existing investor option. The Company received net proceeds of $ 47 million and did not incur any material share issuance costs. The SHHL redeemable C ordinary shares were classified as mezzanine equity due to the existence of certain redemption options. Immediately prior to the IPO, the Company had 21,187,494 SHHL redeemable C ordinary shares issued and outstanding. Redemption of these SHHL redeemable C ordinary shares was not probable as of any period preceding the IPO. On July 19, 2021, all of the outstanding SHHL C ordinary shares were exchanged into an aggregate of 6,592,023 shares of Class A common stock and 10,871,215 shares of Class B common stock of MCG in connection with the Reorganization Transactions (as described in Note 1, Nature of the Business).

Loss Per Share and Shareholders

Loss Per Share and Shareholders' Equity (Deficit)	3 Months Ended
	Apr. 03, 2022
Stockholders' Equity Note [Abstract]
Loss Per Share and Shareholders' Equity (Deficit)	15. Loss Per Share and Shareholders’ Equity Prior to the IPO, SHHL had five classes of ordinary shares: A ordinary shares , B ordinary shares, C ordinary shares (a portion of which had certain redemption rights), C2 ordinary shares and D ordinary shares. Immediately prior to the closing of the IPO, affiliates of The Yucaipa Companies, LLC, and Messrs. Ron Burkle, Nick Jones, and Richard Caring exchanged their SHHL A ordinary shares, B ordinary shares, C ordinary shares and D ordinary shares for 141,500,385 shares of Class B common stock of MCG having an equivalent value, while the other ordinary shareholders of SHHL exchanged their equity interests for 14,935,193 shares of Class A common stock of MCG having an equivalent value. Holders of Class A common stock and Class B common stock are entitled to receive dividends out of legally available funds on a pari passu basis. Holders of Class A common stock are entitled to one vote per share, while holders of Class B common stock are entitled to 10 votes per share. Each holder of Class B common stock has the right to convert its shares of Class B common stock into shares of Class A common stock, at any time, on a one-for-one basis. Additionally, shares of Class B common stock will automatically convert into shares of Class A common stock, on a one-for-one basis , upon transfer to any non-permitted holder of Class B common stock. Holders of Class A and Class B common stock are entitled to liquidation distributions on a pro rata basis, subject to prior satisfaction of all outstanding debt and liabilities and the payment of liquidation preferences, if any. The tables below present changes in each class of the Company’s redeemable preferred shares, ordinary shares and common stock, as applicable: SHHL Ordinary Shares SHHL Redeemable Preferred Shares SHHL Redeemable C Ordinary Shares A B C C2 D As of January 3, 2021 10,000,000 16,435,997 166,575,991 4,469,417 1,710,546 3,326,048 2,850,897 Issuance of SHHL senior convertible preference shares (Note 14) 12,970,766 — — — — — — Issuance of SHHL redeemable C ordinary shares (Note 14) — 4,751,497 — — — — — As of April 4, 2021 22,970,766 21,187,494 166,575,991 4,469,417 1,710,546 3,326,048 2,850,897 MCG Common Stock Class A Class B As of January 2, 2022 61,029,730 141,500,385 Shares repurchased ( 324,972 ) — RSUs vested 506,990 — As of April 3, 2022 61,211,748 141,500,385 Stock Repurchase Program On March 18, 2022, the Company’s board of directors and a relevant sub-committee thereof authorized and approved a stock repurchase program for up to $ 50 million of the currently outstanding shares of the Company’s Class A common stock. Under the stock repurchase program, the Company is authorized to repurchase from time to time shares of its outstanding Class A common stock on the open market or in privately negotiated transactions in the United States. The timing and amount of stock repurchases will depend on a variety of factors, including market conditions as well as corporate and regulatory considerations. The stock repurchase program may be suspended, modified or discontinued at any time, in accordance with relevant and applicable regulatory requirements, and the Company has no obligation to repurchase any amount of its common stock under the program. The Company intends to make all repurchases in accordance with applicable federal securities laws, including Rule of the Securities Exchange Act of 1934 (the “Exchange Act”), as amended. Under the program, the repurchased shares will be returned to the status of authorized, but unissued shares of common stock held in treasury at average cost. During the 13 weeks ended April 3, 2022, the Company repurchased a total of 324,972 shares of Class A common stock for $ 3 million, including commissions. Loss per Share The Company computes loss per share using the two-class method. As the liquidation and dividend rights are identical, the undistributed earnings or losses are allocated on a proportionate basis to each class of common stock, and the resulting basic and diluted loss per share attributable to common stockholders are therefore the same for Class A and Class B common stock. As discussed in Note 1, Nature of the Business, immediately prior to the IPO, the Company completed certain Reorganization Transactions which resulted in changes to our common stock and issued and outstanding shares but no change in relative shareholder rights, rank, or value before and after the Reorganization Transactions. As such, the Reorganization Transactions were considered to have an equivalent effect to a stock split and require retrospective treatment for purposes of computing loss per share. All share and per share information has been retroactively adjusted to reflect the impact of the Reorganization Transactions for all periods presented. The tables below illustrate the reconciliation of the loss and the number of shares used in the calculations of basic and diluted loss per share: For the 13 Weeks Ended (in thousands except share and per share amounts) April 3, 2022 April 4, 2021 Net loss attributable to Membership Collective Group Inc. $ ( 60,479 ) $ ( 90,479 ) Less: Cumulative SHHL preferred shares undeclared dividends — ( 4,493 ) Adjusted net loss attributable to Class A and Class B common stockholders ( 60,479 ) ( 94,972 ) Weighted average shares outstanding for basic and diluted loss per share for Class A and Class B common stockholders 202,395,974 147,160,706 Basic and diluted loss per share $ ( 0.30 ) $ ( 0.65 ) The net loss attributable to the Company in calculating basic and diluted loss per share for the 13 weeks ended April 4, 2021 is adjusted for cumulative undeclared dividends on certain SHHL preferred shares, which were redeemed for cash in July 2021. The loss per share calculations for the 13 weeks ended April 4, 2021 exclude additional shares that would be issuable to the holders of SHHL redeemable C ordinary shares in the event of a public listing that resulted in the value of the SHHL redeemable C ordinary shares being less than the investor’s initial subscription price, because the impact of including such additional shares would be anti-dilutive. In addition, the loss per share calculations for the 13 weeks ended April 3, 2022 and April 4, 2021 exclude the impact of unvested SHHL Growth Shares (which were exchanged into restricted stock awards in connection with the IPO) because the inclusion of such shares in diluted loss per share would be anti-dilutive.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Apr. 03, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	16. Commitments and Contingencies Litigation Matters The Company is not a party to any litigation other than litigation in the ordinary course of business. The Company’s management and legal counsel do not expect that the ultimate outcome of any of its currently ongoing legal proceedings, individually or collectively, will have a material adverse effect on the Company’s unaudited condensed consolidated financial statements. Commitments and Contingencies In connection with the closure of Houses across the world beginning on March 14, 2020, the Company in its sole discretion issued membership credits to Soho House members to be redeemed for certain Soho House products and services. Membership credits were issued by the Company as a one-time goodwill gesture deemed to be a marketing offer to Soho House members, and were initially set to expire on December 31, 2020. The liability associated with the membership credits was derecognized based on the usage of credits and the cost of the inventory or services to fulfill the Company’s obligation to its Soho House members and was classified within other current liabilities on the Company’s unaudited condensed consolidated balance sheet. In March 2021, the Company decided in its discretion to extend the expiration date of the membership credits to September 30, 2021. The Company simultaneously adjusted its obligation based on its best estimate of the cost to be incurred. The redemption rate used to estimate the obligation associated with the membership credits was based on the Company’s cumulative experience to-date. The Company recognized marketing expenses of $ 3 million during the 13 weeks ended April 4, 2021, which are included within other expense in the unaudited condensed consolidated statements of operations. There were no material marketing expenses recognized during the 13 weeks ended April 3, 2022. Capital Commitments As of April 3, 2022, capital expenditure commitments contracted for but not yet incurred total $ 3 million and are related primarily to site improvement costs for Soho Beach House and Soho House Hong Kong. As of January 2, 2022 , capital expenditure commitments contracted for but not yet incurred totaled less than $ 1 million and were related primarily to site improvement costs for Soho House West Hollywood Cecconi’s.

Income Taxes

Income Taxes	3 Months Ended
	Apr. 03, 2022
Income Tax Disclosure [Abstract]
Income Taxes	17. Income Taxes In July 2021, the Company carried out a legal entity restructuring which resulted in the formation of Membership Collective Group Inc., a US domiciled corporation, as the parent entity of the Company. Prior to July 2021, the parent entity of the Company was a UK domiciled entity. For the 13 weeks ended April 3, 2022, there have been no material changes in the Company’s estimates or provisions for income taxes recorded in the unaudited condensed consolidated balance sheet. The Company has generated incremental deferred tax assets relating to tax losses, share-based compensation, and excess interest of $ 10 million based on the results for the 13 weeks ended April 3, 2022. As a consequence of the IPO, the Company anticipates that tax deductions will be available in certain jurisdictions in connection with share-based compensation and a deferred tax asset has therefore been recognized. Full valuation allowances have been recorded against the incremental deferred tax assets recognized for tax losses, share-based compensation, and excess interest. The level of unrecognized tax benefits has increased by $ 6 million in the 13 weeks ended April 3, 2022. There is no impact on the Company’s effective tax rate for the 13 weeks ended April 3, 2022 as there is a corresponding reduction in the valuation allowance applied for the period. The effective tax rate for the 13 weeks ended April 3, 2022 was 0.74 % , compared to 0.88 % for the 13 weeks ended April 4, 2021. The effective tax rate for the 13 weeks ended April 3, 2022 differs from the US statutory rate of 21 % primarily due to a full valuation allowance being recorded against the tax losses and other deferred tax assets generated during the period then ended. The effective income tax rate for the 13 weeks ended April 4, 2021 differs from the UK statutory rate of 19 % primarily due to a full valuation allowance being recorded against the tax losses and other deferred tax assets generated in the period then ended.

Segments

Segments	3 Months Ended
	Apr. 03, 2022
Segment Reporting [Abstract]
Segments	18. Segments The Company’s core operations comprise of Houses and restaurants across a number of territories, which are managed on a geographical basis. In addition to Houses and restaurants, the Company offers other products and services, such as retail, home & beauty products and services, which comprise its Retail operating segment; access to Soho Works collaboration spaces across the UK and North America, which comprise its Soho Works operating segment; and memberships for people who live in cities where physical Houses do not exist, which comprise its Cities Without Houses operating segment. The Company has identified the following three reportable segments: • UK, • North America, and • Europe and ROW. The manner in which the Company’s Chief Operating Decision Maker (“CODM”) assesses information for decision-making purposes changed during the fourth quarter of the fiscal year ended January 2, 2022. SHD, which was previously a separate reportable segment, is no longer a separate operating segment or reportable segment since the CODM does not review discrete financial information for the business. In addition, Soho Restaurants, which was previously not a separate operating or reportable segment, became a separate operating segment since the CODM reviews discrete financial information for the business. The Company restated segment information for the historical periods presented herein to conform to the current presentation. This change in segment presentation does not affect the Company’s unaudited condensed consolidated statements of operations, balance sheets or statements of cash flows. The Company analyzed the results of the Retail, Soho Works, Soho Restaurants, and Cities Without Houses operating segments and concluded that they did not warrant separate presentation as reportable segments as they do not provide additional useful information to the readers of the financial statements. Therefore, these segments are included as part of an “All Other” category. The Company manages and assesses the performance of the reportable segments by adjusted EBITDA, which is defined as net income (loss) before depreciation and amortization, interest expense, net, provision (benefit) for income taxes, adjusted to take account of the impact of certain non-cash and other items that the Company does not consider in its evaluation of ongoing operating performance. These other items include, but are not limited to, loss (gain) on sale of property and other, net, share of loss (profit) of equity method investments, foreign exchange, pre-opening expenses, non-cash rent, deferred registration fees, net, share of equity method investments adjusted EBITDA, share-based compensation expense, and certain other expenses. The following tables present disaggregated revenue for the 13 weeks ended April 3, 2022 and April 4, 2021 and the key financial metrics reviewed by the CODM for the Company’s reportable segments: For the 13 Weeks Ended April 3, 2022 (in thousands) North UK Europe Reportable All Total Membership revenues $ 29,292 $ 17,171 $ 6,974 $ 53,437 $ 7,858 $ 61,295 In-House revenues 41,067 38,038 11,908 91,013 — 91,013 Other revenues 15,571 12,271 648 28,490 20,457 48,947 Total segment revenue 85,930 67,480 19,530 172,940 28,315 201,255 Elimination of equity accounted revenue ( 3,437 ) ( 1,804 ) ( 4,006 ) $ ( 9,247 ) — ( 9,247 ) Consolidated revenue $ 82,493 $ 65,676 $ 15,524 $ 163,693 $ 28,315 $ 192,008 For the 13 Weeks Ended April 4, 2021 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 21,258 $ 13,631 $ 5,085 $ 39,974 $ 2,500 $ 42,474 In-House revenues 14,256 60 2,425 16,741 - 16,741 Other revenues 7,987 539 24 8,550 11,280 19,830 Total segment revenue 43,501 14,230 7,534 65,265 13,780 79,045 Elimination of equity accounted revenue ( 5,069 ) ( 37 ) ( 1,538 ) ( 6,644 ) — ( 6,644 ) Consolidated revenue $ 38,432 $ 14,193 $ 5,996 $ 58,621 $ 13,780 $ 72,401 The following tables present the reconciliation of reportable segment adjusted EBITDA to total consolidated segment revenue and the reconciliation of net loss to adjusted EBITDA: For the 13 Weeks Ended April 3, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 82,493 $ 65,676 $ 15,524 $ 163,693 $ 28,315 $ 192,008 Total segment operating expenses ( 63,512 ) ( 52,225 ) ( 20,856 ) ( 136,593 ) ( 33,971 ) ( 170,564 ) Share of equity method investments adjusted EBITDA 585 183 571 1,339 — 1,339 Reportable segments adjusted EBITDA 19,566 13,634 ( 4,761 ) 28,439 ( 5,656 ) 22,783 Unallocated corporate overhead ( 10,869 ) Consolidated adjusted EBITDA 11,914 Depreciation and amortization ( 22,831 ) Interest expense, net ( 15,717 ) Income tax benefit 452 Gain on sale of property and other, net 1,663 Share of profit of equity method investments 398 Foreign exchange ( 17,074 ) Pre-opening expenses ( 4,032 ) Non-cash rent ( 3,403 ) Deferred registration fees, net ( 2,389 ) Share of equity method investments adjusted EBITDA ( 1,339 ) Share-based compensation expense ( 7,803 ) Other expenses, net (1) ( 465 ) Net loss $ ( 60,626 ) (1) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For 13 Weeks Ended April 4, 2021 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 38,432 $ 14,193 $ 5,996 $ 58,621 $ 13,780 $ 72,401 Total segment operating expenses ( 33,023 ) ( 13,566 ) ( 7,600 ) ( 54,189 ) ( 18,977 ) ( 73,166 ) Share of equity method investments adjusted EBITDA 906 ( 114 ) 79 871 - 871 Reportable segments adjusted EBITDA 6,315 513 ( 1,525 ) 5,303 ( 5,197 ) 106 Unallocated corporate overhead ( 7,420 ) Consolidated adjusted EBITDA ( 7,314 ) Depreciation and amortization ( 17,845 ) Interest expense, net ( 29,604 ) Income tax benefit 823 Share of loss of equity method investments ( 696 ) Foreign exchange ( 14,867 ) Pre-opening expenses ( 4,825 ) Non-cash rent ( 10,423 ) Deferred registration fees, net 399 Share of equity method investments adjusted EBITDA ( 871 ) Share-based compensation expense ( 2,129 ) Other expenses, net (1) ( 5,685 ) Net loss $ ( 93,037 ) (1) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For the 13 Weeks Ended (in thousands) April 3, 2022 April 4, 2021 Net loss $ ( 60,626 ) $ ( 93,037 ) Depreciation and amortization 22,831 17,845 Interest expense, net 15,717 29,604 Income tax benefit ( 452 ) ( 823 ) EBITDA ( 22,530 ) ( 46,411 ) (Gain) loss on sale of property and other, net ( 1,663 ) — Share of (profit) loss of equity method investments ( 398 ) 696 Foreign exchange (1) 17,074 14,867 Pre-opening expenses (2) 4,032 4,825 Non-cash rent 3,403 10,423 Deferred registration fees, net 2,389 ( 399 ) Share of equity method investments adjusted EBITDA 1,339 871 Share-based compensation expense 7,803 2,129 Other expenses, net (3) 465 5,685 Adjusted EBITDA $ 11,914 $ ( 7,314 ) (1) Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies – Basis of Presentation. (2) The entire balance of these costs is related to pre-opening activities for our Houses in each of the periods presented. (3) Represents other items included in operating expenses, which are outside the normal scope of the Company’s ordinary activities or non-cash, including expenses incurred in respect of membership credits of $ 1 million and $ 3 million for the 13 weeks ended April 3, 2022 and April 4, 2021 , respectively.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Apr. 03, 2022
Related Party Transactions [Abstract]
Related Party Transactions	19. Related Party Transactions In 2017, SWL entered into a term loan facility agreement with two individuals who were the holders of the Company’s redeemable preferred shares until the redemption of such shares during the fiscal year ended January 2, 2022. For additional information, refer to Note 11, Debt – Related Party Loans. The amounts owed by (to) equity method investees due within one year are as follows: As of (in thousands) April 3, 2022 January 2, 2022 Soho House Toronto Partnership $ ( 960 ) $ ( 810 ) Raycliff Red LLP ( 3,397 ) ( 2,952 ) Mirador Barcel S.L. 283 450 Little Beach House Barcelona S.L. ( 246 ) ( 203 ) Mimea XXI S.L. 451 429 $ ( 3,869 ) $ ( 3,086 ) Amounts owed by equity method investees due within one year are included in prepaid expenses and other current assets on the unaudited condensed consolidated balance sheets. Amounts owed to equity method investees due within one year are included in other current liabilities on the unaudited condensed consolidated balance sheets. In 2016, SWL, a consolidated VIE, entered into an agreement to lease a property under construction by the landlord with Store Holding Group Ltd, a wholly-owned subsidiary of the noncontrolling interest holders of SWL. The handover of six floors of the leased property occurred on a floor-by-floor basis upon substantial completion of landlord improvements, resulting in multiple lease commencement dates in 2019. Lease commencement for the remaining four floors occurred during 2020 upon substantial completion of landlord improvements. This lease runs for a term of 19 years until July 25, 2039. The operating lease asset and liability associated with this lease are $ 94 million and $ 113 million as of April 3, 2022 , respectively, and $ 97 million and $ 117 million as of January 2, 2022, respectively. Rent expense associated with this lease totaled $ 3 million and $ 1 million during the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. The Company is party to a property lease arrangement with The Yucaipa Companies LLC. This lease runs for a term of 20 years until December 31, 2038 . The operating lease asset and liability associated with this lease are $ 10 million and $ 16 million as of April 3, 2022 , respectively, and $ 11 million and $ 17 million as of January 2, 2022, respectively. Rent expense associated with this lease totaled $ 1 million and $ 1 million for the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. Through Soho-Ludlow Tenant LLC, the Company is a party to a property lease agreement dated May 3, 2019 for 137 Ludlow Street, New York with Ludlow 137 Holdings LLC, an affiliate of The Yucaipa Companies LLC. This lease runs for a term of 22 years until April 20, 2041 , with options to extend for three additional five-year terms . The operating lease right-of-use asset and liability associated with this lease were $ 9 million, $ 15 million, respectively, as of April 3, 2022 and $ 9 million and $ 15 million, respectively, as of January 2, 2022. The rent expense associated with this lease was less than $ 1 million and less than $ 1 million for the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. The Company leases the Ludlow property from 139 Ludlow Acquisition LLC, an equity method investee. This is a 25 -year lease that commenced May 1, 2016. The operating lease right-of-use asset and liability associated with this lease were $ 30 million and $ 33 million, respectively, as of April 3, 2022 and $ 30 million and $ 33 million, respectively, as of January 2, 2022. The rent expense associated with this lease was $ 1 million and $ 1 million for the 13 weeks ended April 3, 2022 and April 4, 2021, respectively. The Company leases the Tel Aviv House from an affiliate of Raycliff Capital, LLC which held a portion of the SHHL redeemable C ordinary shares prior to the IPO and continues to hold Class A common stock of MCG. This lease commenced on June 1, 2021. This lease runs for a term of 19 years until December 15, 2039 . The operating lease right-of-use asset and liability associated with this lease were $ 23 million and $ 22 million, respectively, as of April 3, 2022 and $ 23 million and $ 22 million, respectively, as of January 2, 2022. The rent expense associated with this lease was $ 1 million for the 13 weeks ended April 3, 2022. The Company leases a property from GHPSI, LLC in order to operate the Le Vallauris restaurant in Palm Springs, California. GHPSI’s ultimate parent entity is GHREP, LLC, an affiliate of The Yucaipa Companies LLC. This lease commenced on February 2, 2022. This lease runs for a term of 15 years until March 16, 2037 , with options to extend for two additional five-year terms. The operating lease right-of-use asset and liability associated with this lease were $ 8 million and $ 8 million, respectively, as of April 3, 2022. The rent expense associated with this lease was less than $ 1 million for the 13 weeks ended April 3, 2022. In return for arranging, and providing financial and transaction advisory services in connection with, the issuance of the Senior Secured Notes and the Senior Preference Shares as described in Note 11, Debt, and Note 14, SHHL Redeemable Preferred Shares and SHHL Redeemable C Ordinary Shares, respectively, an affiliate of Yucaipa Companies LLC received a fee in an aggregate amount of $ 10 million pursuant to a fee letter arrangement with the Company dated March 23, 2021. In return for its role as sponsor in connection with our IPO, an affiliate of Yucaipa Companies LLC received a fee of $ 9 million pursuant to a fee letter arrangement with the Company dated July 19, 2021. The fee, which has been paid in full, has been recognized as a reduction of additional paid-in capital.

Subsequent Events

Subsequent Events	3 Months Ended
	Apr. 03, 2022
Subsequent Events [Abstract]
Subsequent Events	20. Subsequent Events Shares repurchased Since April 3, 2022, the Company has repurchased a total of 1,185,697 shares of Class A common stock as a result of the on-going stock repurchase program as described in Note 15, Loss Per Share and Shareholders' Equity.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Apr. 03, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for reporting interim information on Form 10-Q. The preparation of the financial statements in conformity with US GAAP requires the use of estimates, judgments and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities as of the date of the financial statements, and the reported amounts of revenues and expenses during the periods presented. In preparing these unaudited condensed consolidated financial statements, we consistently applied the accounting policies described in our consolidated financial statements as of and for the year ended January 2, 2022 included in the Company’s Annual Report on Form 10-K filed with the SEC on March 16, 2022. We operate on a fiscal year calendar consisting of a 52-or 53-week period ending on the last Sunday in December or the first Sunday in January of the next calendar year. In a 52-week fiscal year, each quarter contains 13 weeks of operations; in a 53-week fiscal year, each of the first, second and third quarters includes 13 weeks of operations and the fourth quarter includes 14 weeks of operations. Certain information and footnote disclosures normally included in financial statements prepared in accordance with US GAAP have been omitted in accordance with the rules and regulations of the SEC. The year-end condensed consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by US GAAP. The unaudited condensed consolidated financial statements include normal recurring adjustments, which in the opinion of management are necessary for the fair presentation of the unaudited condensed consolidated balance sheets, unaudited condensed consolidated statements of operations, of comprehensive loss, of changes in redeemable shares and shareholders’ equity (deficit), and of cash flows for the periods presented. The unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto, included in the Company’s Annual Report on Form 10-K as of and for the fiscal year ended January 2, 2022. The results of operations for the 13-week periods ended April 3, 2022 and April 4, 2021 are not necessarily indicative of the operating results for the full fiscal year or any future periods. Certain prior period amounts have been reclassified to conform to the current period presentation with no impact on previously reported net loss or cash flows, and no material impact on financial position.
Going Concern	Going Concern The accompanying unaudited condensed consolidated financial statements of the Company have been prepared assuming the Company will continue as a going concern. The going concern basis of presentation assumes that we will continue in operation for at least a period of 12 months after the date these financial statements are issued, and contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. We have experienced net losses and significant cash outflows from cash used in operating activities over the past years as we develop our Houses. During the 13 weeks ended April 3, 2022, the Company incurred a consolidated net loss of $ 61 million and had negative cash flow from operations of $ 10 million. As of April 3, 2022, the Company had an accumulated deficit of $ 1,082 million, cash and cash equivalents of $ 277 million, and restricted cash of $ 8 million. In addition, the COVID-19 pandemic has continued to impact our business and we have had to temporarily close some of our Houses, hotels and public restaurants, at different times due to the effects of the pandemic, which has and may continue to have an impact on our revenues. At the date of issuance of these unaudited condensed consolidated financial statements, all of our Houses are open (with some limited exceptions unrelated to the COVID-19 pandemic). In assessing the going concern basis of preparation of the unaudited condensed consolidated financial statements for the 13 weeks ended April 3, 2022, we have taken into consideration detailed cash flow forecasts for the Company, the Company’s forecast compliance with bank covenants, and the continued availability of committed and accessible working capital to the Company. We have considered the current global economic and political uncertainties as well as any further possible impacts from the COVID-19 pandemic and the Company has factored these in when it undertook an assessment of the cash flow forecasts covering a period of at least 12 months from the date these financial statements are issued. Cash flow forecasts have been prepared based on a range of scenarios including, but not limited to, no further debt or equity funding, possible temporary closures of our properties from any further impact of the COVID-19 pandemic (which impacts the Company’s ability to keep open Houses and maintain a level of operations consistent with pre COVID-19 times), cost reductions, both limited and extensive, and a combination of these different scenarios. We believe that our projected cash flows and the actions available to management to further control expenditure, as necessary, provide the Company with sufficient working capital (including cash and cash equivalents) to achieve its plans to recover from the impact of the pandemic, subject to the following key factors: • the continued access to Houses in a manner that is compliant with local laws and regulations, including the relaxing of mandatory capacity constraints, as well as anticipated demand; Furthermore, available cash as a result of completed financing events, includes the exercising of an option on March 9, 2022 for issued additional notes under the existing senior secured notes for $ 100 million and available additional liquidity, and access to an undrawn revolving credit facility of $ 93 million (see Note 11, Debt, for additional information). This, together with the Company’s wider sufficient financial resources, an established business model, access to capital and the measures that have been put in place to control costs, mean that we believe that the Company is able to continue in operational existence, meet its liabilities as they fall due, operate within its existing facilities, and meet all of its covenant requirements for a period of at least 12 months from the date these financial statements are issued. Based on the above, the unaudited condensed consolidated financial statements have been presented on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. Accordingly, we continue to adopt the going concern basis in preparing the unaudited condensed consolidated financial statements for the 13 weeks ended April 3, 2022 .
Comprehensive Loss	Comprehensive Loss The entire balance of accumulated other comprehensive loss, net of income taxes, is related to the cumulative translation adjustment in each of the periods presented. The changes in the balance of accumulated other comprehensive income loss, net of income tax, are attributable solely to the net change in the cumulative translation adjustment in each of the periods presented, and include the error correction described above during the 13 weeks ended April 4, 2021 .

Consolidated Variable Interes_2

Consolidated Variable Interest Entities (Tables)	3 Months Ended
	Apr. 03, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of consolidated VIEs' assets and liabilities included in the condensed consolidated balance sheets	The following table summarizes the carrying amounts and classification of the consolidated VIEs’ assets and liabilities included in the unaudited condensed consolidated balance sheets. The obligations of the consolidated VIEs other than Soho Restaurants are non-recourse to the Company, and the assets of the VIEs can be used only to settle those obligations. As of (in thousands) April 3, 2022 January 2, 2022 Cash and cash equivalents $ 8,831 $ 7,187 Accounts receivable 2,690 4,137 Inventories 144 127 Prepaid expenses and other current assets 6,688 5,705 Total current assets 18,353 17,156 Property and equipment, net 86,195 89,753 Operating lease assets 232,615 238,786 Other intangible assets, net 268 160 Other non-current assets 197 205 Total assets 337,628 346,060 Accounts payable 7,982 11,258 Accrued liabilities 13,634 12,303 Indirect and employee taxes payable 485 599 Current portion of debt — 21,092 Current portion of operating lease liabilities - sites trading more than one year 10,315 10,565 Other current liabilities 2,856 1,972 Total current liabilities 35,272 57,789 Debt, net of current portion 20,494 — Operating lease liabilities, net of current portion - sites trading more than one year 271,354 278,171 Other non-current liabilities 671 872 Total liabilities 327,791 336,832 Net assets $ 9,837 $ 9,228

Equity Method Investments (Tabl

Equity Method Investments (Tables)	3 Months Ended
	Apr. 03, 2022
Equity Method Investments and Joint Ventures [Abstract]
Summary of the company's maximum exposure to losses related to its equity method investments	The following tables present summarized financial information for all unconsolidated equity method investees. The Company’s maximum exposure to losses related to its equity method investments is limited to its ownership interests, as well as certain guarantees. For the 13 Weeks Ended (in thousands) April 3, 2022 April 4, 2021⁽¹⁾ Revenues $ 9,247 $ 6,644 Operating loss ( 821 ) ( 1,564 ) Net loss (2) ( 51 ) ( 1,296 ) (1) Includes the financial information of Soho House—Cipura (Miami), LLC (“Cipura”), in which the Company owned a 50 % interest prior to May 10, 2021. Following the Company’s acquisition of the remaining 50 % interest in Cipura, this entity became a consolidated subsidiary of the Company. (2) The net loss shown above relates entirely to continuing operations.
Summary of equity method investment summarized balance sheet	As of (in thousands) April 3, 2022 January 2, 2022 Current assets $ 21,244 $ 33,705 Non-current assets 148,505 137,753 Total assets 169,749 171,458 Current liabilities 12,659 13,976 Non-current liabilities 104,850 121,311 Total liabilities $ 117,509 $ 135,287

Leases (Tables)

Leases (Tables)	3 Months Ended
	Apr. 03, 2022
Leases [Abstract]
Summary of the maturity of the Company's operating and finance lease liabilities	The maturity of the Company’s operating and finance lease liabilities as of April 3, 2022 is as follows: (in thousands) Operating Finance Undiscounted lease payments Remainder of 2022 $ 94,475 $ 3,826 2023 127,998 5,090 2024 131,028 5,091 2025 135,114 5,132 2026 136,311 5,052 Thereafter 1,771,387 195,872 Total undiscounted lease payments 2,396,313 220,063 Present value adjustment 1,194,481 149,613 Total net lease liabilities $ 1,201,832 $ 70,450
Summary of the supplemental disclosure for the statement of cash flows related to operating and finance leases	The following information represents supplemental disclosure for the statement of cash flows related to operating and finance leases: For the 13 Weeks Ended (in thousands) April 3, 2022 April 4, 2021 Cash flows from operating activities: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ ( 29,955 ) $ ( 19,278 ) Interest payments for finance leases ( 1,208 ) ( 1,265 ) Cash flows from financing activities: Principal payments for finance leases $ ( 127 ) $ ( 45 ) Supplemental disclosures of non-cash investing and financing activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 129,413 $ —
Summary of the additional information related to operating and finance leases	The following summarizes additional information related to operating and finance leases: As of April 3, 2022 April 4, 2021 Weighted-average remaining lease term Finance leases 43 years 44 years Operating leases 18 years 18 years Weighted-average discount rate Finance leases 7.00 % 6.99 % Operating leases 8.10 % 7.87 %
Summary of the Company's estimated future undiscounted lease payments for current leases	The following summarizes the Company’s estimated future undiscounted lease payments for current leases under construction, including properties where the SHD team is acting as the construction manager: (in thousands) Operating Fiscal year ended Construction Estimated total undiscounted lease payments Remainder of 2022 $ 938 2023 14,113 2024 24,884 2025 29,165 2026 32,525 Thereafter 778,649 Total undiscounted lease payments expected to be capitalized $ 880,274

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Apr. 03, 2022
Revenue Recognition [Abstract]
Summary of disaggregation of revenue	The following table includes estimated revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period ended April 3, 2022. The Company applies the practical expedient and does not disclose information about remaining performance obligations for contracts that have original expected durations of one year or less. (in thousands) Next twelve Future periods Membership and registration fees $ 67,024 $ 29,411 Total future revenues $ 67,024 $ 29,411 The following table provides information about contract receivables, contract assets and contract liabilities from contracts with customers: As of (in thousands) April 3, 2022 January 2, 2022 Contract receivables $ 26,418 $ 19,338 Contract assets 6,481 5,553 Contract liabilities 124,399 113,630

Inventories, Prepaid Expenses_2

Inventories, Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended
	Apr. 03, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid Expenses And Other Current Assets	The table below presents the components of prepaid expenses and other current assets. As of (in thousands) April 3, 2022 January 2, 2022 Amounts owed by equity method investees $ 734 $ 879 Prepayments and accrued income 36,669 26,037 Contract assets 6,481 5,553 Other receivables 36,916 24,535 Total prepaid expenses and other current assets $ 80,800 $ 57,004

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Apr. 03, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Goodwill	A summary of goodwill for each of the Company’s applicable reportable segments from January 2, 2022 to April 3, 2022 is as follows: (in thousands) UK North America Europe and Total January 2, 2022 $ 100,665 $ 47,446 $ 66,146 $ 214,257 Foreign currency translation adjustment ( 2,854 ) — ( 1,638 ) ( 4,492 ) April 3, 2022 $ 97,811 $ 47,446 $ 64,508 $ 209,765

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	3 Months Ended
	Apr. 03, 2022
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	The table below presents the components of accrued liabilities. As of (in thousands) April 3, 2022 January 2, 2022 Accrued interest $ 429 $ 727 Hotel deposits 13,805 9,246 Trade, capital and other accruals 64,087 53,154 Total accrued liabilities $ 78,321 $ 63,127

Debt (Tables)

Debt (Tables)	3 Months Ended
	Apr. 03, 2022
Debt Disclosure [Abstract]
Summary of Property Mortgage Loans, Net of Debt Issuance Costs	Debt balances, net of debt issuance costs, are as follows: As of (in thousands) April 3, 2022 January 2, 2022 Senior Secured Notes, interest at 8.1764 % for the Initial Notes and 8.5 % for the Additional Notes, maturing March 2027 $ 550,477 $ 447,719 Other loans (see additional description below) 21,427 18,547 571,904 466,266 Less: Current portion of long-term debt ( 10,775 ) ( 6,923 ) Total long-term debt, net of current portion $ 561,129 $ 459,343 Property mortgage loans, net of debt issuance costs, are as follows: As of (in thousands) April 3, 2022 January 2, 2022 Term loan, interest at 5.34 %, maturing February 6, 2024 $ 54,375 $ 54,293 Mezzanine loan, interest at 7.25 %, maturing February 6, 2024 61,296 60,829 Total property mortgage loans $ 115,671 $ 115,122 Related party loans, net of current portion and imputed interest, are as follows: As of (in thousands) April 3, 2022 January 2, 2022 Related party loans, unsecured, 7 % interest bearing, maturing September 2023 (see additional description below) $ 20,494 $ 21,092 Related party loans, unsecured, 4 % interest bearing, maturing December 2022 450 569 20,944 21,661 Less: Current portion of related party loans ( 450 ) ( 21,661 ) Total related party loans, net of current portion $ 20,494 $ -
Summary Of remaining loans consist	The remaining loans consist of the following: Currency Maturity date Principal Applicable Greek Street loan £ January 2028 $ 4,247 7.5 % Farmhouse loan £ July 2022 9,717 7.9 % Compagnie de Phalsbourg credit facility € January 2025 5,745 7 % Optima Bank loan € September 2023 270 4.0 % Greek government loan € July 2025 1,456 3.1 %
Summary of Future Principal Payments for the Company's Debt, Property Mortgage Loans, and Related Party Loans	The following table presents future principal payments for the Company’s debt, property mortgage loans, and related party loans as of April 3, 2022: (in thousands) Remainder of 2022 $ 10,810 2023 21,454 2024 117,736 2025 7,985 2026 830 Thereafter 561,698 $ 720,513

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Apr. 03, 2022
Fair Value Disclosures [Abstract]
Summary of Estimated Fair Values of the Company's Debt Instruments	The following table presents the estimated fair values (all of which are Level 3 fair value measurements) of the Company’s debt instruments with maturity dates in 2023 and thereafter: (in thousands) Carrying Value Fair Value April 3, 2022 Senior Secured Notes $ 550,477 $ 565,177 Property mortgage loans 115,671 115,671 Other non-current debt 31,788 31,788 $ 697,936 $ 712,636 (in thousands) Carrying Value Fair Value January 2, 2022 Senior Secured Notes $ 447,719 $ 460,182 Property mortgage loans 115,122 115,122 Other non-current debt 12,260 12,260 $ 575,101 $ 587,564

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Apr. 03, 2022
Share-based Payment Arrangement [Abstract]
Summary of Share-Based Compensation	Share-based compensation during the 13 weeks ended April 3, 2022 and April 4, 2021 was recorded in the unaudited condensed consolidated statements of operations within a separate line item as shown in the following table: For the 13 Weeks Ended (in thousands) April 3, 2022 April 4, 2021 SARs $ 2,034 $ 1,481 Restricted stock awards (Growth Shares) 655 648 RSUs 4,642 — Employer-related payroll expense (1) 472 — Total share-based compensation expense 7,803 2,129 Tax benefit for share-based compensation expense — — Share-based compensation expense, net of tax $ 7,803 $ 2,129 (1) Relates to national insurance tax in the UK. These amounts were settled in cash and are not included in additional paid-in capital or as an adjustment to reconcile net loss to net cash used in operating activities in the unaudited condensed consolidated statements of cash flows .

Loss Per Share and Shareholde_2

Loss Per Share and Shareholders' Equity (Deficit) (Tables)	3 Months Ended
	Apr. 03, 2022
Stockholders' Equity Note [Abstract]
Schedule of Changes in each Class of Redeemable Preferred Shares, Ordinary Shares and Common Stock	The tables below present changes in each class of the Company’s redeemable preferred shares, ordinary shares and common stock, as applicable: SHHL Ordinary Shares SHHL Redeemable Preferred Shares SHHL Redeemable C Ordinary Shares A B C C2 D As of January 3, 2021 10,000,000 16,435,997 166,575,991 4,469,417 1,710,546 3,326,048 2,850,897 Issuance of SHHL senior convertible preference shares (Note 14) 12,970,766 — — — — — — Issuance of SHHL redeemable C ordinary shares (Note 14) — 4,751,497 — — — — — As of April 4, 2021 22,970,766 21,187,494 166,575,991 4,469,417 1,710,546 3,326,048 2,850,897 MCG Common Stock Class A Class B As of January 2, 2022 61,029,730 141,500,385 Shares repurchased ( 324,972 ) — RSUs vested 506,990 — As of April 3, 2022 61,211,748 141,500,385 Stock Repurchase Program On March 18, 2022, the Company’s board of directors and a relevant sub-committee thereof authorized and approved a stock repurchase program for up to $ 50 million of the currently outstanding shares of the Company’s Class A common stock. Under the stock repurchase program, the Company is authorized to repurchase from time to time shares of its outstanding Class A common stock on the open market or in privately negotiated transactions in the United States. The timing and amount of stock repurchases will depend on a variety of factors, including market conditions as well as corporate and regulatory considerations. The stock repurchase program may be suspended, modified or discontinued at any time, in accordance with relevant and applicable regulatory requirements, and the Company has no obligation to repurchase any amount of its common stock under the program. The Company intends to make all repurchases in accordance with applicable federal securities laws, including Rule of the Securities Exchange Act of 1934 (the “Exchange Act”), as amended. Under the program, the repurchased shares will be returned to the status of authorized, but unissued shares of common stock held in treasury at average cost. During the 13 weeks ended April 3, 2022, the Company repurchased a total of 324,972 shares of Class A common stock for $ 3 million, including commissions. Loss per Share
Schedule of Reconciliation of the Loss and Number of Shares Basic and Diluted Loss Per Shares	The tables below illustrate the reconciliation of the loss and the number of shares used in the calculations of basic and diluted loss per share: For the 13 Weeks Ended (in thousands except share and per share amounts) April 3, 2022 April 4, 2021 Net loss attributable to Membership Collective Group Inc. $ ( 60,479 ) $ ( 90,479 ) Less: Cumulative SHHL preferred shares undeclared dividends — ( 4,493 ) Adjusted net loss attributable to Class A and Class B common stockholders ( 60,479 ) ( 94,972 ) Weighted average shares outstanding for basic and diluted loss per share for Class A and Class B common stockholders 202,395,974 147,160,706 Basic and diluted loss per share $ ( 0.30 ) $ ( 0.65 )

Segments (Tables)

Segments (Tables)	3 Months Ended
	Apr. 03, 2022
Segment Reporting [Abstract]
Summary of disaggregated revenue	The following tables present disaggregated revenue for the 13 weeks ended April 3, 2022 and April 4, 2021 and the key financial metrics reviewed by the CODM for the Company’s reportable segments: For the 13 Weeks Ended April 3, 2022 (in thousands) North UK Europe Reportable All Total Membership revenues $ 29,292 $ 17,171 $ 6,974 $ 53,437 $ 7,858 $ 61,295 In-House revenues 41,067 38,038 11,908 91,013 — 91,013 Other revenues 15,571 12,271 648 28,490 20,457 48,947 Total segment revenue 85,930 67,480 19,530 172,940 28,315 201,255 Elimination of equity accounted revenue ( 3,437 ) ( 1,804 ) ( 4,006 ) $ ( 9,247 ) — ( 9,247 ) Consolidated revenue $ 82,493 $ 65,676 $ 15,524 $ 163,693 $ 28,315 $ 192,008 For the 13 Weeks Ended April 4, 2021 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 21,258 $ 13,631 $ 5,085 $ 39,974 $ 2,500 $ 42,474 In-House revenues 14,256 60 2,425 16,741 - 16,741 Other revenues 7,987 539 24 8,550 11,280 19,830 Total segment revenue 43,501 14,230 7,534 65,265 13,780 79,045 Elimination of equity accounted revenue ( 5,069 ) ( 37 ) ( 1,538 ) ( 6,644 ) — ( 6,644 ) Consolidated revenue $ 38,432 $ 14,193 $ 5,996 $ 58,621 $ 13,780 $ 72,401
Summary of reconciliation of reportable segment adjusted EBITDA to total consolidated segment revenue	The following tables present the reconciliation of reportable segment adjusted EBITDA to total consolidated segment revenue and the reconciliation of net loss to adjusted EBITDA: For the 13 Weeks Ended April 3, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 82,493 $ 65,676 $ 15,524 $ 163,693 $ 28,315 $ 192,008 Total segment operating expenses ( 63,512 ) ( 52,225 ) ( 20,856 ) ( 136,593 ) ( 33,971 ) ( 170,564 ) Share of equity method investments adjusted EBITDA 585 183 571 1,339 — 1,339 Reportable segments adjusted EBITDA 19,566 13,634 ( 4,761 ) 28,439 ( 5,656 ) 22,783 Unallocated corporate overhead ( 10,869 ) Consolidated adjusted EBITDA 11,914 Depreciation and amortization ( 22,831 ) Interest expense, net ( 15,717 ) Income tax benefit 452 Gain on sale of property and other, net 1,663 Share of profit of equity method investments 398 Foreign exchange ( 17,074 ) Pre-opening expenses ( 4,032 ) Non-cash rent ( 3,403 ) Deferred registration fees, net ( 2,389 ) Share of equity method investments adjusted EBITDA ( 1,339 ) Share-based compensation expense ( 7,803 ) Other expenses, net (1) ( 465 ) Net loss $ ( 60,626 ) (1) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For 13 Weeks Ended April 4, 2021 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 38,432 $ 14,193 $ 5,996 $ 58,621 $ 13,780 $ 72,401 Total segment operating expenses ( 33,023 ) ( 13,566 ) ( 7,600 ) ( 54,189 ) ( 18,977 ) ( 73,166 ) Share of equity method investments adjusted EBITDA 906 ( 114 ) 79 871 - 871 Reportable segments adjusted EBITDA 6,315 513 ( 1,525 ) 5,303 ( 5,197 ) 106 Unallocated corporate overhead ( 7,420 ) Consolidated adjusted EBITDA ( 7,314 ) Depreciation and amortization ( 17,845 ) Interest expense, net ( 29,604 ) Income tax benefit 823 Share of loss of equity method investments ( 696 ) Foreign exchange ( 14,867 ) Pre-opening expenses ( 4,825 ) Non-cash rent ( 10,423 ) Deferred registration fees, net 399 Share of equity method investments adjusted EBITDA ( 871 ) Share-based compensation expense ( 2,129 ) Other expenses, net (1) ( 5,685 ) Net loss $ ( 93,037 ) (1) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For the 13 Weeks Ended (in thousands) April 3, 2022 April 4, 2021 Net loss $ ( 60,626 ) $ ( 93,037 ) Depreciation and amortization 22,831 17,845 Interest expense, net 15,717 29,604 Income tax benefit ( 452 ) ( 823 ) EBITDA ( 22,530 ) ( 46,411 ) (Gain) loss on sale of property and other, net ( 1,663 ) — Share of (profit) loss of equity method investments ( 398 ) 696 Foreign exchange (1) 17,074 14,867 Pre-opening expenses (2) 4,032 4,825 Non-cash rent 3,403 10,423 Deferred registration fees, net 2,389 ( 399 ) Share of equity method investments adjusted EBITDA 1,339 871 Share-based compensation expense 7,803 2,129 Other expenses, net (3) 465 5,685 Adjusted EBITDA $ 11,914 $ ( 7,314 ) (1) Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies – Basis of Presentation. (2) The entire balance of these costs is related to pre-opening activities for our Houses in each of the periods presented. (3) Represents other items included in operating expenses, which are outside the normal scope of the Company’s ordinary activities or non-cash, including expenses incurred in respect of membership credits of $ 1 million and $ 3 million for the 13 weeks ended April 3, 2022 and April 4, 2021 , respectively. The following table presents long-lived asset information (which includes property and equipment, net, operating lease right-of-use assets and equity method investments) by geographic area as of April 3, 2022 and January 2, 2022. Asset information by segment is not reported internally or otherwise regularly reviewed by the CODM. As of (in thousands) April 3, 2022 January 2, 2022 Long-lived assets by geography North America $ 860,404 $ 806,617 United Kingdom 556,496 571,716 Europe 272,949 270,657 Asia 54,016 56,583 Total long-lived assets $ 1,743,865 $ 1,705,573
Summary of long-lived asset information by geographic area	The following table presents long-lived asset information (which includes property and equipment, net, operating lease right-of-use assets and equity method investments) by geographic area as of April 3, 2022 and January 2, 2022. Asset information by segment is not reported internally or otherwise regularly reviewed by the CODM. As of (in thousands) April 3, 2022 January 2, 2022 Long-lived assets by geography North America $ 860,404 $ 806,617 United Kingdom 556,496 571,716 Europe 272,949 270,657 Asia 54,016 56,583 Total long-lived assets $ 1,743,865 $ 1,705,573

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Apr. 03, 2022
Related Party Transactions [Abstract]
Summary of details amounts owed by (to) equity method investees due within one year are as follows	The amounts owed by (to) equity method investees due within one year are as follows: As of (in thousands) April 3, 2022 January 2, 2022 Soho House Toronto Partnership $ ( 960 ) $ ( 810 ) Raycliff Red LLP ( 3,397 ) ( 2,952 ) Mirador Barcel S.L. 283 450 Little Beach House Barcelona S.L. ( 246 ) ( 203 ) Mimea XXI S.L. 451 429 $ ( 3,869 ) $ ( 3,086 )

Nature of the Business - Additi

Nature of the Business - Additional Information (Detail)	Jul. 19, 2021$ / sharesshares
Soho House Holdings Limited [Member] | Common Class B [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Shares, Conversion of Units	141,500,385
Soho House Holdings Limited [Member] | Common Class A [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Shares, Conversion of Units	14,935,193
Soho House Holdings Limited [Member] | Senior Convertible Preference Shares [Member]
Business Acquisition [Line Items]
Stock Issued During Period, Shares, Conversion of Units	15,526,619
IPO [Member] | Common Class A [Member]
Business Acquisition [Line Items]
Stock shares issued during the period shares	30,567,918
Share Price | $ / shares	$ 14
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	567,918

Summary of Significant Accoun_3

Summary of Significant Accounting Policies- Additional Information (Detail) - USD ($) $ in Thousands	Mar. 09, 2022	Apr. 03, 2022	Apr. 04, 2021	Jan. 02, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other comprehensive income foreign currency translation gain adjustment, Net of tax		$ 11,131	$ 16,009
Net loss		(60,626)	(93,037)
Cash flow from operation		(9,575)	(104,395)
Accumulated deficit		(1,082,311)		$ (1,021,832)
Cash and cash equivalents at carrying value		277,196	71,674	212,833
Restricted cash		7,806	$ 7,029	$ 7,829
Secured Debt [Member] | Additional Notes [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Value of option exercised	$ 100,000
Revolving Credit Facility [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Line of Credit Facility, Current Borrowing Capacity	$ 93,000
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net loss		61,000
Cash flow from operation		10,000
Cash and cash equivalents at carrying value		277,000
Restricted cash		$ 8,000

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Jan. 02, 2022
Business Acquisition [Line Items]
Operating lease right-of-use asset and associated lease liability	$ 129,413	$ 0
Business combination, Recognized goodwill	$ 209,765		$ 214,257

Consolidated Variable Interes_3

Consolidated Variable Interest Entities - Summary of Consolidated VIEs' Assets and Liabilities Included in The Condensed Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022	Apr. 04, 2021
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 277,196	$ 212,833	$ 71,674
Restricted cash	7,806	7,829	$ 7,029
Accounts receivable	26,418	19,338
Inventories	34,842	29,697
Prepaid expenses and other current assets	80,800	57,004
Total current assets	427,062	326,701
Property and equipment, net	677,821	684,961
Operating lease assets	1,042,832	996,991
Other intangible assets, net	131,509	132,158
Other non-current assets	2,315	2,348
Total assets	2,515,558	2,381,483
Accounts payable	65,397	71,497
Accrued liabilities	78,321	63,127
Indirect and employee taxes payable	25,836	25,289
Other current liabilities	36,989	29,045
Total current liabilities	333,946	329,763
Debt	561,129	459,343
Other non-current liabilities	2,742	975
Total liabilities	2,378,141	2,199,291
Variable Interest Entity, Primary Beneficiary [Member] | Nonrecourse [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	8,831	7,187
Accounts receivable	2,690	4,137
Inventories	144	127
Prepaid expenses and other current assets	6,688	5,705
Total current assets	18,353	17,156
Property and equipment, net	86,195	89,753
Operating lease assets	232,615	238,786
Other intangible assets, net	268	160
Other non-current assets	197	205
Total assets	337,628	346,060
Accounts payable	7,982	11,258
Accrued liabilities	13,634	12,303
Indirect and employee taxes payable	485	599
Current portion of debt	0	21,092
Other current liabilities	2,856	1,972
Total current liabilities	35,272	57,789
Debt	20,494	0
Other non-current liabilities	671	872
Total liabilities	327,791	336,832
Net assets	9,837	9,228
Sites Trading Less Than One Year [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current portion of operating lease liabilities	821	842
Operating lease liabilities, net of current portion	242,158	174,469
Sites Trading Less Than One Year [Member] | Variable Interest Entity, Primary Beneficiary [Member] | Nonrecourse [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current portion of operating lease liabilities	10,315	10,565
Sites Trading More Than One Year [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current portion of operating lease liabilities	34,174	34,513
Operating lease liabilities, net of current portion	924,679	941,861
Sites Trading More Than One Year [Member] | Variable Interest Entity, Primary Beneficiary [Member] | Nonrecourse [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Operating lease liabilities, net of current portion	$ 271,354	$ 278,171

Consolidated Variable Interes_4

Consolidated Variable Interest Entities - Additional Information (Detail) $ in Thousands, £ in Millions	3 Months Ended
	Apr. 03, 2022USD ($)	Mar. 29, 2022USD ($)	Mar. 29, 2022GBP (£)	Jan. 02, 2022USD ($)	Apr. 04, 2021USD ($)
Consolidated Variable Interest Entities [Line Items]
Cash and cash equivalents	$ 277,196			$ 212,833	$ 71,674
Operating Lease, Right-of-Use Asset	$ 1,042,832			$ 996,991
Soho Restaurants Limited [Member]
Consolidated Variable Interest Entities [Line Items]
Cash and cash equivalents		$ 2,000	£ 1
Noncontrolling Deficit		$ 2,000
Soho Works Limited [Member]
Consolidated Variable Interest Entities [Line Items]
Varible interest entity, Size of VIE	The Soho Works Limited (“SWL”) joint venture develops and operates Soho-branded, membership-based co-working spaces, with five sites currently in operation in the UK.

Equity Method Investments - Sum

Equity Method Investments - Summary of The Company's Maximum Exposure To Losses Related To Its Equity Method Investments (Detail) - USD ($) $ in Thousands		3 Months Ended
		Apr. 03, 2022	Apr. 04, 2021
Shedule Of Equity Method Investment Summarized Statement Of Operations [Line Items]
Revenues		$ 192,008	$ 72,401
Operating loss		(47,422)	(63,560)
Net loss		(60,626)	(93,037)
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Shedule Of Equity Method Investment Summarized Statement Of Operations [Line Items]
Revenues		9,247	6,644	[1]
Operating loss		(821)	(1,564)	[1]
Net loss	[2]	$ (51)	$ (1,296)	[1]
[1]	Includes the financial information of Soho House—Cipura (Miami), LLC (“Cipura”), in which the Company owned a 50 % interest prior to May 10, 2021. Following the Company’s acquisition of the remaining 50 % interest in Cipura, this entity became a consolidated subsidiary of the Company.
[2]	The net loss shown above relates entirely to continuing operations.

Equity Method Investments - S_2

Equity Method Investments - Summary of Equity Method Investment Summarized Balance Sheet (Detail) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022
Shedule Of Equity Method Investment Summarized Balance Sheet [Line Items]
Total current assets	$ 427,062	$ 326,701
Non-current assets	2,088,496	2,054,782
Total assets	2,515,558	2,381,483
Total current liabilities	333,946	329,763
Non-current liabilities	2,044,195	1,869,528
Total liabilities	2,378,141	2,199,291
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Shedule Of Equity Method Investment Summarized Balance Sheet [Line Items]
Total current assets	21,244	33,705
Non-current assets	148,505	137,753
Total assets	169,749	171,458
Total current liabilities	12,659	13,976
Non-current liabilities	104,850	121,311
Total liabilities	$ 117,509	$ 135,287

Equity Method Investments Sched

Equity Method Investments Schedule Of Equity Method Investment Summarized Ownership Interests (Details) (Parenthetical) - Soho House Cipura Miami	Apr. 03, 2022	May 10, 2021
Schedule of Equity Method Investments [Line Items]
Percentage of equity interest acquired		50.00%
Equity method investment, Ownership percentage	50.00%

Equity Method Investments - Add

Equity Method Investments - Additional Information (Detail) $ in Thousands	12 Months Ended
	Jan. 02, 2022USD ($)
Business Acquisition [Line Items]
Equity method investment	$ 0

Leases - Additional Information

Leases - Additional Information (Detail) $ in Thousands	3 Months Ended
	Apr. 03, 2022USD ($)Number	Apr. 04, 2021USD ($)	Jan. 02, 2022USD ($)Number	Apr. 30, 2021
Finance leases, Term of contract	50 years
Operating leases, Option to extend	multiple
Number of units under Finance lease | Number	2		2
Finance leases, Renewal term	25 years
Number of units subject to operating lease | Number	105		101
Accrued rent	$ 10,000		$ 12
Finance lease liabilities, Non current	70,450		72,582
Finance lease assets, net of accumulated depreciation	$ 63,000		$ 66,000
Lease reset period	5 years
Operating leases, Rental expenses	$ 34,000	$ 30,000
Finance lease assets, Amortization expense	1,000	1,000
Finance lease, Interest expense	1,000	$ 1,000
Operating lease liability, Payments due	$ 2,396,313
Operating lease, Weighted average remaining lease term	18 years			18 years
Minimum [Member]
Operating leases, Term of contract	1 year
Operating leases, Renewal term	5 years
Maximum [Member]
Operating leases, Term of contract	30 years
Operating leases, Renewal term	10 years
2022 [Member]
Operating lease liability, Payments due	$ 174,000
Operating lease, Weighted average remaining lease term	25 years
2023 [Member]
Operating lease liability, Payments due	$ 510,000
Operating lease, Weighted average remaining lease term	21 years
2024 [Member]
Operating lease liability, Payments due	$ 62,000
Operating lease, Weighted average remaining lease term	20 years
2026 [Member]
Operating lease liability, Payments due	$ 134,000
Operating lease, Weighted average remaining lease term	25 years

Leases - Summary of The Maturit

Leases - Summary of The Maturity of The Company's Operating and Finance Lease Liabilities (Detail) $ in Thousands	Apr. 03, 2022USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Remainder of 2022	$ 94,475
2023	127,998
2024	131,028
2025	135,114
2026	136,311
Thereafter	1,771,387
Total undiscounted lease payments	2,396,313
Present value adjustment	1,194,481
Total net lease liabilities	1,201,832
Remainder of 2022	3,826
2023	5,090
2024	5,091
2025	5,132
2026	5,052
Thereafter	195,872
Total undiscounted lease payments	220,063
Present value adjustment	149,613
Total net lease liabilities	$ 70,450

Leases - Summary of The Supplem

Leases - Summary of The Supplemental Disclosure For The Statement of Cash Flows Related to Operating and Finance Leases (Detail) - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ (29,955)	$ (19,278)
Interest payments for finance leases	(1,208)	(1,265)
Cash flows from financing activities related to leases
Principal payments for finance leases	(127)	(45)
Supplemental disclosures of non-cash investing and financing activities:
Operating lease assets obtained in exchange for new operating lease liabilities	$ 129,413	$ 0

Leases - Summary of The Additio

Leases - Summary of The Additional Information Related to Operating and Finance Leases (Detail)	Apr. 03, 2022	Apr. 30, 2021
Weighted-average remaining lease term
Finance leases	43 years	44 years
Operating leases	18 years	18 years
Weighted-average discount rate
Finance leases	7.00%	6.99%
Operating leases	8.10%	7.87%

Leases - Summary of The Company

Leases - Summary of The Company's Estimated Future Undiscounted Lease Payments For Current Leases (Detail) $ in Thousands	Apr. 03, 2022USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Remainder of 2022	$ 938
2023	14,113
2024	24,884
2025	29,165
2026	32,525
Thereafter	778,649
Total undiscounted lease payments expected to be capitalized	$ 880,274

Revenue Recognition - Summary o

Revenue Recognition - Summary of Disaggregation of Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Disaggregation of Revenue [Line Items]
Total future revenues	$ 67,024	$ 29,411
Membership And Registration Fees [Member]
Disaggregation of Revenue [Line Items]
Total future revenues	$ 67,024	$ 29,411

Revenue Recognition - Summary_2

Revenue Recognition - Summary of Contract Receivables, Assets and Contract Liabilities (Details) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022
Revenue Recognition [Abstract]
Contract receivables	$ 26,418	$ 19,338
Contract assets	6,481	5,553
Contract liabilities	$ 124,399	$ 113,630

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Revenue Recognition [Abstract]
Revenue recognized, contract liability	$ 22	$ 18

Inventories, Prepaid Expenses_3

Inventories, Prepaid Expenses and Other Current Assets - Prepaid Expenses And Other Current Assets (Detail) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Amounts owed by equity method investees	$ 734	$ 879
Prepayments and accrued income	36,669	26,037
Contract assets	6,481	5,553
Other receivables	36,916	24,535
Total prepaid expenses and other current assets	$ 80,800	$ 57,004

Inventories, Prepaid Expenses_4

Inventories, Prepaid Expenses and Other Current Assets - Additional Information (Detail) - USD ($) $ in Millions	Apr. 03, 2022	Jan. 02, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Raw materials and service stock and supplies	$ 8	$ 8
Finished goods	$ 27	$ 22

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Additions	$ 22	$ 15

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Summary of Goodwill (Detail) $ in Thousands	3 Months Ended
	Apr. 03, 2022USD ($)
Goodwill [Line Items]
Beginning balance	$ 214,257
Foreign currency translation adjustment	(4,492)
Ending balance	209,765
UK [Member]
Goodwill [Line Items]
Beginning balance	100,665
Foreign currency translation adjustment	(2,854)
Ending balance	97,811
North America [Member]
Goodwill [Line Items]
Beginning balance	47,446
Foreign currency translation adjustment	0
Ending balance	47,446
Europe and ROW [Member]
Goodwill [Line Items]
Beginning balance	66,146
Foreign currency translation adjustment	(1,638)
Ending balance	$ 64,508

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022
Accrued Liabilities [Abstract]
Accrued interest	$ 429	$ 727
Hotel deposits	13,805	9,246
Trade, capital and other accruals	64,087	53,154
Total accrued liabilities	$ 78,321	$ 63,127

Debt - Summary of Property Mort

Debt - Summary of Property Mortgage Loans, Net of Debt Issuance Costs (Detail) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022	Feb. 28, 2019
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	$ 571,904	$ 466,266
Less: Current portion of long-term debt	(10,775)	(6,923)
Total long-term debt, net of current portion	561,129	459,343
Related party loans, net	20,944	21,661
Less: Current portion of related party loans	(450)	(21,661)
Total related party loans, net of current portion	20,494	0
Related Party Loan Maturing September 2023 [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Related party loans, net	20,494	21,092
Related Party Loan Maturing December 2022 [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Related party loans, net	450	569
Senior Notes [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	550,477	447,719
Other Loans [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	21,427	18,547
Mortgages [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	115,671	115,122
Mortgages [Member] | Term Loam [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	54,375	54,293
Mortgages [Member] | Subordinated Debt [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	$ 61,296	$ 60,829	$ 62,000

Debt - Summary of Property Mo_2

Debt - Summary of Property Mortgage Loans, Net of Debt Issuance Costs (Parenthetical) (Detail)	Apr. 01, 2020	Dec. 31, 2017	Apr. 03, 2022	Jan. 02, 2022	Feb. 28, 2019
Revolving Credit Facility [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date	Jan. 1, 2023
Senior Notes [Member]
Short-term Debt [Line Items]
Interest rate			8.1764%	8.1764%
Debt Instrument, Maturity Date			Mar. 31, 2027	Mar. 31, 2027
Mortgages [Member]
Short-term Debt [Line Items]
Debt Instrument, Maturity Date		Sep. 29, 2022
Mortgages [Member] | Term Loam [Member]
Short-term Debt [Line Items]
Interest rate			5.34%	5.34%
Debt Instrument, Maturity Date			Feb. 6, 2024	Feb. 6, 2024
Mortgages [Member] | Subordinated Debt [Member]
Short-term Debt [Line Items]
Interest rate		7.00%	7.25%	7.25%	7.25%
Debt Instrument, Maturity Date			Feb. 6, 2024	Feb. 6, 2024
Unsecured Debt [Member] | Debt Instrument, Redemption, Period One [Member]
Short-term Debt [Line Items]
Interest rate			7.00%	7.00%
Debt Instrument, Maturity Date			Dec. 31, 2021	Dec. 31, 2021
Unsecured Debt [Member] | Debt Instrument, Redemption, Period Two [Member]
Short-term Debt [Line Items]
Interest rate			4.00%	4.00%
Debt Instrument, Maturity Date			Dec. 31, 2022	Dec. 31, 2022
Additional Notes [Member]
Short-term Debt [Line Items]
Interest rate			8.50%	8.50%

Debt - Additional Information (

Debt - Additional Information (Details) $ in Thousands, € in Millions, £ in Millions	Mar. 31, 2022USD ($)	Mar. 09, 2022USD ($)	Jan. 02, 2022USD ($)	Aug. 31, 2020USD ($)	Apr. 01, 2020USD ($)	Feb. 28, 2019USD ($)	Dec. 31, 2017USD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2021GBP (£)	Mar. 31, 2021EUR (€)	Apr. 03, 2022USD ($)	Apr. 04, 2021USD ($)	Jan. 02, 2022USD ($)	Apr. 03, 2022GBP (£)	Jan. 02, 2022GBP (£)	Mar. 31, 2021GBP (£)	Mar. 31, 2021EUR (€)	Aug. 31, 2020EUR (€)	Apr. 24, 2020USD ($)	Apr. 01, 2020GBP (£)	Dec. 05, 2019USD ($)	Dec. 05, 2019GBP (£)	Apr. 01, 2017USD ($)	Apr. 01, 2017GBP (£)
Debt Instrument [Line Items]
Letter of guarantee			$ 6,000								$ 5,000		$ 6,000	£ 4	£ 4
Interest Expense											15,717	$ 29,604
Long-term Debt			466,266								571,904		466,266
Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost												(9,126)
Senior secured notes								$ 295,000									€ 62
Related Party Loans [Member]
Debt Instrument [Line Items]
Interest rate				4.00%														4.00%
Debt Instrument, Face Amount				$ 1,000														€ 1
Debt Instrument, Maturity Date, Description				December 2022
Soho Works Limited [Member] | Related Party Loans [Member]
Debt Instrument [Line Items]
Interest Expense											1,000	$ 1,000
Carrying amount of the term loan			$ 21,000								$ 20,000		$ 21,000	£ 16	£ 16
Fixed rate borrowings [Member]
Debt Instrument [Line Items]
Weighted-average interest rate											8.00%	8.00%		8.00%
Floating Rate borrowings [Member]
Debt Instrument [Line Items]
Weighted-average interest rate			0.00%								0.00%		0.00%	0.00%	0.00%
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Line of credit facility																			$ 22,000
Interest rate																			1.00%
Permira Senior Facility [Member]
Debt Instrument [Line Items]
Line of credit facility																							$ 345,000	£ 275
Interest Expense												$ 13,000
Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost												9,000
Extinguishment of Debt,prepayment penalties												4,000
Write-offs of unamortized debt issuance costs												5,000
Accrued payment-in-kind interest			$ 79,000
Permira Senior Facility [Member] | GBP tranche [Member]
Debt Instrument [Line Items]
Paid-in-Kind Interest								505,000	£ 368
Permira Senior Facility [Member] | USD tranche [Member]
Debt Instrument [Line Items]
Paid-in-Kind Interest								8,000
Permira Senior Facility [Member] | EUR tranche [Member]
Debt Instrument [Line Items]
Paid-in-Kind Interest								53,000		€ 45
Mortgages [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date							Sep. 29, 2022
Interest Expense											$ 2,000	2,000
Property Mortgage Loans			$ 115,122								$ 115,671		$ 115,122
Debt Instrument, Maturity Date, Description						February 2024
Mortgages [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Line of credit facility							$ 40,000
Interest rate						5.34%
Property Mortgage Loans						$ 55,000
Mortgages [Member] | Subordinated Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date											Feb. 6, 2024		Feb. 6, 2024
Interest rate			7.25%			7.25%	7.00%				7.25%		7.25%	7.25%	7.25%
Property Mortgage Loans			$ 60,829			$ 62,000					$ 61,296		$ 60,829
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility																					$ 72,000	£ 55
Debt Instrument, Maturity Date					Jan. 1, 2023
Line of credit additional borrowing capacity					$ 25,000															£ 20
Line of Credit Facility, Remaining Borrowing Capacity			$ 96,000								93,000		$ 96,000	£ 71	£ 71
Interest Expense											1	1,000
Maximum [Member] | Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Interest Expense											1,000
Secured Debt [Member] | Additional Notes [Member]
Debt Instrument [Line Items]
Proceeds from options exercised		$ 99,000
Value of option exercised		$ 100,000
Secured Debt [Member] | Permira Senior Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Interest rate																							1.00%	1.00%
Secured Debt [Member] | Affiliated Entity [Member]
Debt Instrument [Line Items]
Senior secured notes								73,000								£ 53
Secured Debt [Member] | Advised loans [Member]
Debt Instrument [Line Items]
Senior secured notes								$ 73,000
Secured Debt [Member] | Soho House Hong Kong Loan [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date	Mar. 31, 2027
Interest Expense											$ 10,000	1,000
Transaction costs												$ 12,000
Secured Debt [Member] | Soho House Hong Kong Loan [Member] | Initial Notes [Member]
Debt Instrument [Line Items]
Interest rate	2.0192%
Debt instrument basis rate	6.1572%
Secured Debt [Member] | Soho House Hong Kong Loan [Member] | Additional Notes [Member]
Debt Instrument [Line Items]
Interest rate	2.125%
Senior secured notes	$ 100,000
Debt instrument basis rate	6.375%

Debt - Summary Of Remaining Loa

Debt - Summary Of Remaining Loans Consist (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Apr. 03, 2022	Oct. 03, 2021
Greek Street Loan [Member]
Debt Instrument [Line Items]
Currency		£
Maturity date	Jan. 31, 2028
Principal balance as of July 4, 2021	$ 4,247
Applicable interest rate as of July 4, 2021	7.50%
Farmhouse Loan [Member]
Debt Instrument [Line Items]
Maturity date	Jul. 31, 2022
Principal balance as of July 4, 2021	$ 9,717
Applicable interest rate as of July 4, 2021	7.90%
Compagnie De Phalsbourg Credit Facility [Member]
Debt Instrument [Line Items]
Currency		€
Maturity date	Jun. 30, 2023
Principal balance as of July 4, 2021	$ 5,745
Applicable interest rate as of July 4, 2021	7.00%
Optima Bank Loan [Member]
Debt Instrument [Line Items]
Currency		€
Maturity date	Jan. 31, 2025
Principal balance as of July 4, 2021	$ 270
Applicable interest rate as of July 4, 2021	4.00%
Greek Government Loan [Member]
Debt Instrument [Line Items]
Currency		€
Maturity date	Sep. 30, 2023
Principal balance as of July 4, 2021	$ 1,456
Applicable interest rate as of July 4, 2021	3.10%

Debt - Summary Of Future Princi

Debt - Summary Of Future Principal Payments For The Company's Debt, Property Mortgage Loans, and Related Party Loans (Detail) $ in Thousands	Apr. 03, 2022USD ($)
Debt Instruments [Abstract]
Remainder of 2022	$ 10,810
2023	21,454
2024	117,736
2025	7,985
2026	830
Thereafter	561,698
Total	$ 720,513

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Estimated Fair Values of the Company's Debt Instruments (Detail) - Level 3 [Member] - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	$ 697,936	$ 575,101
Fair Value	712,636	587,564
Senior Secured Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	550,477	447,719
Fair Value	565,177	460,182
Property mortgage loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	115,671	115,122
Fair Value	115,671	115,122
Other non-current debt [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	31,788	12,260
Fair Value	$ 31,788	$ 12,260

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022
Fair Value Disclosures [Abstract]
Fair value, assets and liabilities measured on recurring and nonrecurring basis	$ 0	$ 0

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Share-Based Compensation (Detail) - USD ($) $ in Thousands		3 Months Ended
		Apr. 03, 2022	Apr. 04, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation expense		$ 7,803	$ 2,129
Share-based compensation expense, net of tax		7,803	2,129
Stock Appreciation Rights (SARs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation expense		2,034	1,481
Growth Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation expense		655	$ 648
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation expense		4,642
Employer-related payroll expense [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total share-based compensation expense	[1]	$ 472
[1]	Relates to national insurance tax in the UK. These amounts were settled in cash and are not included in additional paid-in capital or as an adjustment to reconcile net loss to net cash used in operating activities in the unaudited condensed consolidated statements of cash flows

Share-Based Compensation - Addi

Share-Based Compensation - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended			3 Months Ended
	Dec. 31, 2021	Jul. 31, 2021	Aug. 31, 2020	Apr. 03, 2022	Jan. 02, 2022
2020 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation grants in period, gross			9,978,143
Award grants			9,978,143
2021 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation grants in period, gross		12,107,333		0
Award grants		12,107,333		0
Common stock reserved for future issuance				9,484,456
Stock Appreciation Rights (SARs) [Member]
Share Based Compensation [Line Items]
Share-based payment nonvested award, cost not yet recognized				$ 12
Share-based payment nonvested award cost not yet recognized, period for recognition				1 year 6 months 14 days
Stock Appreciation Rights (SARs) [Member] | 2020 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation options outstanding number				5,813,755	5,840,483
Share-based compensation options accelerated outstanding number			6,023,369
Stock Appreciation Rights (SARs) [Member] | 2020 Equity And Incentive Plan [Member] | Soho House Holdings Limited [Member]
Share Based Compensation [Line Items]
Share-based compensation options accelerated outstanding number			7,127,246
Growth Shares [Member]
Share Based Compensation [Line Items]
Share-based payment nonvested award, cost not yet recognized				$ 4
Share-based payment nonvested award cost not yet recognized, period for recognition				1 year 4 months 20 days
Growth Shares [Member] | 2020 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation options accelerated outstanding number			781,731
Growth Shares [Member] | 2020 Equity And Incentive Plan [Member] | Soho House Holdings Limited [Member]
Share Based Compensation [Line Items]
Share-based compensation options accelerated outstanding number			2,850,897
Restricted Stock Units (RSUs) [Member]
Share Based Compensation [Line Items]
Share-based compensation grants in period, gross	506,990
Share-based payment nonvested award, cost not yet recognized				$ 19
Share-based payment nonvested award cost not yet recognized, period for recognition				3 years 3 months
Award grants	506,990
Restricted Stock Units (RSUs) [Member] | 2021 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation options outstanding number				2,115,887
MCG Restricted Stock | 2021 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation options outstanding number				781,731	781,731

SHHL Redeemable Preferred Share

SHHL Redeemable Preferred Shares and SHHL Redeemable C Ordinary Shares - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	Jul. 19, 2021	Mar. 31, 2021
Redeemable Class C Common Stock [Member]
Redeemable Preferred Shares [Line Items]
Temporary equity shares issued		21,187,494
Temporary equity stock issued during the period shares		4,751,497
Gross proceeds from redeemable common stock		$ 47
Senior Convertible Preference Shares [Member]
Redeemable Preferred Shares [Line Items]
Temporary equity shares issued		12,970,766
Temporary equity liquidation preference		$ 175
Temporary equity liquidation preference per share		$ 13.49
Proceeds from issuance of redeemable preferred stock		$ 162
Payments of stock issuance costs		$ 13
Convertible preferred stock, shares issued upon conversion	15,526,619
Non cash preferred stock dividend rate		8.00%
Common Class B [Member]
Redeemable Preferred Shares [Line Items]
Temporary equity shares converted into permanent equity	10,871,215
Class A Common Stock [Member]
Redeemable Preferred Shares [Line Items]
Temporary equity shares converted into permanent equity	6,592,023

Loss Per Share and Shareholde_3

Loss Per Share and Shareholders' Equity (Deficit) - Schedule of Changes in each Class of Redeemable Preferred Shares, Ordinary Shares and Common Stock (Details) - shares	Apr. 03, 2022	Apr. 03, 2022	Apr. 04, 2021	Jan. 02, 2022	Jan. 03, 2021
Common Class A [Member]
Stock Repurchased During Period, Shares	1,185,697
Soho House Holdings Limited SHHL [Member] | Redeemable Preferred Share [Member]
Shares, Outstanding			22,970,766		10,000,000
Issuance of senior convertible preference shares (Note 15), Shares			12,970,766
Ending Balance, Shares			22,970,766
Soho House Holdings Limited SHHL [Member] | Redeemable Class C Common Stock [Member]
Shares, Outstanding			21,187,494		16,435,997
Issuance of SHHL redeemable C ordinary shares, Shares			4,751,497
Ending Balance, Shares			21,187,494
Soho House Holdings Limited SHHL [Member] | Common Class A [Member]
Shares, Outstanding			166,575,991		166,575,991
Ending Balance, Shares			166,575,991
Soho House Holdings Limited SHHL [Member] | Common Class B [Member]
Shares, Outstanding			4,469,417		4,469,417
Ending Balance, Shares			4,469,417
Soho House Holdings Limited SHHL [Member] | Common Class C [Member]
Shares, Outstanding			1,710,546		1,710,546
Ending Balance, Shares			1,710,546
Soho House Holdings Limited SHHL [Member] | Common Class C Two [Member]
Shares, Outstanding			3,326,048		3,326,048
Ending Balance, Shares			3,326,048
Soho House Holdings Limited SHHL [Member] | Common Class D [Member]
Shares, Outstanding			2,850,897		2,850,897
Ending Balance, Shares			2,850,897
MCG Common Stock [Member] | Common Class A [Member]
Shares, Outstanding	61,211,748	61,211,748		61,029,730
Stock Repurchased During Period, Shares		(324,972)
RSUs vested		506,990
Ending Balance, Shares	61,211,748	61,211,748
MCG Common Stock [Member] | Common Class B [Member]
Shares, Outstanding	141,500,385	141,500,385		141,500,385
Stock Repurchased During Period, Shares		0
RSUs vested		0
Ending Balance, Shares	141,500,385	141,500,385

Loss Per Share and Shareholde_4

Loss Per Share and Shareholders' Equity (Deficit) - Schedule of Reconciliation of the Loss and Number of Shares Basic and Diluted Loss Per Shares (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net loss attributable to Membership Collective Group Inc.	$ (60,479)	$ (90,479)
Less: Cumulative SHHL preferred shares undeclared dividends	0	(4,493)
Adjusted net loss attributable to Class A and Class B common stockholders	$ (60,479)	$ (94,972)
Weighted average shares outstanding for basic and diluted loss per share for Class A and Class B common stockholders	202,395,974	147,160,706
Basic and diluted loss per share	$ (0.30)	$ (0.65)

Loss Per Share and Shareholde_5

Loss Per Share and Shareholders' Equity (Deficit) - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Jan. 02, 2022
Class of Stock [Line Items]
Common Stock, Value, Issued	$ 2,025		$ 2,025
Common Class A [Member]
Class of Stock [Line Items]
Common stock par or stated value per share	$ 0.01		$ 0.01
Common stock shares voting rights	one vote
Stock repurchase program	$ 50,000
Common stock shares outstanding	61,211,748		61,029,730
Common stock shares issued	61,536,720		61,029,730
Conversion of non redeemable common stock shares from one class into another		14,935,193
Share repurchase	324,972
Common Stock, Value, Issued	$ 3,000
Common stock conversion basis	one-for-one basis
Common Class B [Member]
Class of Stock [Line Items]
Common stock par or stated value per share	$ 0.01		$ 0.01
Common stock shares voting rights	10 votes
Common stock shares outstanding	141,500,385		141,500,385
Common stock shares issued	141,500,385		141,500,385
Conversion of non redeemable common stock shares from one class into another	141,500,385

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - Soho House [Member] - USD ($) $ in Millions	3 Months Ended
	Apr. 04, 2021	Apr. 03, 2022	Jan. 02, 2022
Other Expense [Member] | Membership Credit To Be Given To Members [Member]
Other Commitments [Line Items]
Marketing expenses	$ 3
Austin [Member] | Expenditure To Be Incurred On Construction And Site Development [Member]
Other Commitments [Line Items]
Capital expenditure commitments contracted for but not yet incurred		$ 3
HK [Member] | Expenditure To Be Incurred On Construction And Site Development [Member] | Maximum [Member]
Other Commitments [Line Items]
Capital expenditure commitments contracted for but not yet incurred			$ 1

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Income Tax Contingency [Line Items]
Effective tax rate	(0.74%)	0.88%
Effective Income tax rate reconciliation, foreign income tax rate differential, percent	21.00%	19.00%
Increase decrease in unrecognized tax benefits	$ 6
Increase decrease in net deferred tax assets, before valuation allowance	$ 10

Segments - Additional Informati

Segments - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Segment Reporting Information [Line Items]
Operating Expenses	$ (170,564)	$ (73,166)
Consolidated Segment Revenue	192,008	72,401
Membership Credit [Member]
Segment Reporting Information [Line Items]
Operating Expenses	$ 1,000	$ 3,000

Segments - Summary of Disaggreg

Segments - Summary of Disaggregated Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	$ 192,008	$ 72,401
Total segment revenue	201,255	79,045
North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(82,493)	38,432
Total segment revenue	85,930	43,501
UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(65,676)	14,193
Total segment revenue	67,480	14,230
Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(15,524)	5,996
Total segment revenue	19,530	7,534
Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	163,693	58,621
Total segment revenue	172,940	65,265
All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	28,315	13,780
Total segment revenue	28,315	13,780
Membership Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	61,295	42,474
Membership Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	29,292	21,258
Membership Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	17,171	13,631
Membership Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	6,974	5,085
Membership Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	53,437	39,974
Membership Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	7,858	2,500
In House Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	91,013	16,741
In House Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	41,067	14,256
In House Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	38,038	60
In House Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	11,908	2,425
In House Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	91,013	16,741
In House Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	0	0
Other Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	48,947	19,830
Other Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	15,571	7,987
Other Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	12,271	539
Other Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	648	24
Other Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	28,490	8,550
Other Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	20,457	11,280
Elimination Of Equity Accounted Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(9,247)	(6,644)
Elimination Of Equity Accounted Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(3,437)	(5,069)
Elimination Of Equity Accounted Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(1,804)	(37)
Elimination Of Equity Accounted Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(4,006)	(1,538)
Elimination Of Equity Accounted Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(9,247)	(6,644)
Elimination Of Equity Accounted Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	$ 0	$ 0

Segments - Summary of Reconcili

Segments - Summary of Reconciliation of Reportable Segment Adjusted EBITDA to Total Consolidated Segment Revenue (Detail) - USD ($) $ in Thousands		3 Months Ended
		Apr. 03, 2022		Apr. 04, 2021
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		$ 192,008		$ 72,401
Total segment operating expenses		(170,564)		(73,166)
Share of equity method investments adjusted EBITDA		1,339		871
Reportable segments adjusted EBITDA		22,783		(106)
Unallocated corporate overhead		(10,869)		(7,420)
Consolidated adjusted EBITDA		11,914		(7,314)
Depreciation and amortization		(22,831)		(17,845)
Interest expense, net		(15,717)		(29,604)
Income tax (expense) benefit		452		823
Gain on sale of property and other, net		1,663		0
Share of loss of equity method investments		398		(696)
Foreign exchange loss, net		(17,074)		(14,867)
Pre-opening expenses		(4,032)		(4,825)
Non-cash rent		(3,403)		(10,423)
Deferred registration fees, net		(2,389)		399
Share of equity method investments adjusted EBITDA		(1,339)		(871)
Share-based compensation expense		(7,803)		(2,129)
Share-based compensation expense, net of tax		7,803		2,129
Other expenses, net		(465)	[1]	(5,685)	[2]
Net loss		(60,626)		(93,037)
North America [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		82,493		38,432
Total segment operating expenses		(63,512)		(33,023)
Share of equity method investments adjusted EBITDA		585		906
Reportable segments adjusted EBITDA		19,566		6,315
UK [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		65,676		14,193
Total segment operating expenses		(52,225)		(13,566)
Share of equity method investments adjusted EBITDA		183		114
Reportable segments adjusted EBITDA		13,634		513
Europe ROW [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		15,524		5,996
Total segment operating expenses		(20,856)		(7,600)
Share of equity method investments adjusted EBITDA		571		79
Reportable segments adjusted EBITDA		(4,761)		1,525
Reportable Segment [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		163,693		58,621
Total segment operating expenses		(136,593)		(54,189)
Share of equity method investments adjusted EBITDA		1,339		871
Reportable segments adjusted EBITDA		28,439		5,303
Consolidated adjusted EBITDA		11,914		(7,314)
Depreciation and amortization		22,831		17,845
Interest expense, net		15,717		29,604
Income tax (expense) benefit		(452)		823
EBITDA		(22,530)		(46,411)
Gain on sale of property and other, net		(1,663)
Share of loss of equity method investments		(398)		696
Foreign exchange loss, net	[3]	17,074		14,867
Pre-opening expenses	[4]	4,032		4,825
Non-cash rent		3,403		10,423
Deferred registration fees, net		2,389		(399)
Share of equity method investments adjusted EBITDA		1,339		871
Share-based compensation expense, net of tax		7,803		2,129
Other expenses, net	[5]	465		5,685
Net loss		(60,626)		(93,037)
All Other [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		28,315		13,780
Total segment operating expenses		(33,971)		(18,977)
Share of equity method investments adjusted EBITDA		0		0
Reportable segments adjusted EBITDA		$ (5,656)		$ (5,197)
[1]	Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs.
[2]	Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs.
[3]	Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies – Basis of Presentation.
[4]	The entire balance of these costs is related to pre-opening activities for our Houses in each of the periods presented.
[5]	Represents other items included in operating expenses, which are outside the normal scope of the Company’s ordinary activities or non-cash, including expenses incurred in respect of membership credits of $ 1 million and $ 3 million for the 13 weeks ended April 3, 2022 and April 4, 2021 , respectively.

Segments - Summary of Long-live

Segments - Summary of Long-lived Asset Information By Geographic Area (Detail) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022
Segment Reporting Information [Line Items]
Long-lived assets by geography	$ 1,743,865	$ 1,705,573
UNITED KINGDOM
Segment Reporting Information [Line Items]
Long-lived assets by geography	556,496	571,716
North America [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	860,404	806,617
Europe [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	272,949	270,657
Non-US [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	$ 54,016	$ 56,583

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Apr. 03, 2022	Apr. 04, 2021	Jan. 02, 2022	Jul. 19, 2021	Mar. 23, 2021	May 03, 2019
Related Party Transaction [Line Items]
Operating Lease, Right-of-Use Asset	$ 1,042,832		$ 996,991
Operating Lease, Liability	1,201,832
Operating Leases, Rent Expense	$ 34,000	$ 30,000
Lessee, Operating Lease, Option to Extend	multiple
Due to Related Parties, Current	$ 450		21,661
Raycliff Capital LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date	Dec. 15, 2039
Operating Lease, Right-of-Use Asset	$ 23,000		23,000
Operating Lease, Liability	22,000		22,000
Operating Leases, Rent Expense	$ 1,000
Lessee, Operating Lease, Term of Contract	19 years
Soho Works Limited [Member]
Related Party Transaction [Line Items]
Operating Lease, Right-of-Use Asset	$ 94,000		97,000
Operating Lease, Liability	113,000		117,000
Operating Leases, Rent Expense	$ 3,000	1,000
Yucaipa Companies LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date	Dec. 31, 2038
Operating Lease, Right-of-Use Asset	$ 10,000		11,000
Operating Lease, Liability	16,000		17,000
Operating Leases, Rent Expense	$ 1	1,000
Lessee, Operating Lease, Term of Contract	20 years
Due to Related Parties, Current					$ 10,000
Yucaipa Companies LLC [Member] | IPO [Member]
Related Party Transaction [Line Items]
Due to Related Parties, Current				$ 9,000
Soho Ludlow Tenant LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date	Apr. 20, 2041
Operating Lease, Right-of-Use Asset	$ 9,000		9,000
Operating Lease, Liability	15,000		15,000
Operating Leases, Rent Expense	$ 1	1,000
Lessee, Operating Lease, Term of Contract						22 years
Lessee, Operating Lease, Option to Extend	three additional five-year terms
Ludlow Acquisition LLC [Member]
Related Party Transaction [Line Items]
Operating Lease, Right-of-Use Asset	$ 30,000		30,000
Operating Lease, Liability	33,000		$ 33,000
Operating Leases, Rent Expense	$ 1,000	$ 1,000
Lessee, Operating Lease, Term of Contract	25 years
Le Vallauris [Member]
Related Party Transaction [Line Items]
Lease Expiration Date	Mar. 16, 2037
Operating Lease, Right-of-Use Asset	$ 8,000
Operating Lease, Liability	8,000
Operating Leases, Rent Expense	$ 1,000
Lessee, Operating Lease, Term of Contract	15 years

Related Party Transactions - Su

Related Party Transactions - Summary of Details Amounts Owed By (to) Equity Method Investees Due Within One Year (Detail) - USD ($) $ in Thousands	Apr. 03, 2022	Jan. 02, 2022
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	$ (3,869)	$ (3,086)
Soho House Cipura (Miami), LLC [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(960)	(810)
Raycliff Red LLP [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(3,397)	(2,952)
Mirador Barcel S.L [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	283	450
Little Beach House Barcelona S.L [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(246)	(203)
Mimea XXI S.L. [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	$ 451	$ 429

Subsequent Events (Additional I

Subsequent Events (Additional Information) (Details)	Apr. 03, 2022shares
Common Class A [Member]
Subsequent Event [Line Items]
Shares repurchased	1,185,697