Soho House & Co (SHCO) 10-Q 17 Aug 22 2022 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jul. 03, 2022	Aug. 15, 2022
Cover [Abstract]
Document Type	10-Q
Document Period End Date	Jul. 03, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
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		58,419,120

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jul. 03, 2022	Jan. 02, 2022
Current assets
Cash and cash equivalents	$ 259,065	$ 212,833
Restricted cash	7,261	7,829
Accounts receivable, net	34,633	19,338
Inventories	42,915	29,697
Prepaid expenses and other current assets	78,992	57,004
Total current assets	422,866	326,701
Property and equipment, net	648,931	684,961
Operating lease assets	1,011,047	996,991
Goodwill	198,055	214,257
Other intangible assets, net	126,727	132,158
Equity method investments	22,076	23,621
Deferred tax assets	669	446
Other non-current assets	4,525	2,348
Total non-current assets	2,012,030	2,054,782
Total assets	2,434,896	2,381,483
Current liabilities
Accounts payable	68,665	71,497
Accrued liabilities	79,227	63,127
Current portion of deferred revenue	95,099	76,866
Indirect and employee taxes payable	34,236	25,289
Current portion of debt, net of debt issuance costs	11,133	6,923
Current portion of related party loans	423	21,661
Other current liabilities	36,012	29,045
Total current liabilities	360,650	329,763
Debt, net of current portion and debt issuance costs	559,631	459,343
Property mortgage loans, net of debt issuance costs	115,845	115,122
Related party loans, net of current portion and imputed interest	23,060	0
Finance lease liabilities	64,742	72,582
Financing obligation	76,011	75,802
Deferred revenue, net of current portion	24,440	27,518
Deferred tax liabilities	1,614	1,856
Other non-current liabilities	853	975
Total non-current liabilities	1,996,206	1,869,528
Total liabilities	2,356,856	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	1,198,496	1,189,044
Accumulated deficit	(1,164,270)	(1,021,832)
Accumulated other comprehensive income	55,882	6,897
Treasury stock, at cost; 324,972 shares as of April 3, 2022	(19,508)	0
Total shareholders' equity attributable to Membership Collective Group Inc.	72,625	176,134
Noncontrolling interest	5,415	6,058
Total shareholders' equity	78,040	182,192
Total liabilities and shareholders' equity	2,434,896	2,381,483
Sites Trading Less Than One Year [Member]
Current liabilities
Current portion of operating lease liabilities	2,595	842
Related party loans, net of current portion and imputed interest	23,060	0
Operating lease liabilities, net of current portion	228,131	174,469
Sites Trading More Than One Year [Member]
Current liabilities
Current portion of operating lease liabilities	33,260	34,513
Operating lease liabilities, net of current portion	$ 901,879	$ 941,861

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jul. 03, 2022	Jan. 02, 2022
Treasury stock, shares	2,579,477
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	58,957,243	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		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Revenues
Total revenues	$ 243,770	$ 124,079	$ 435,778	$ 196,480
Operating expenses
In-House operating expenses (exclusive of depreciation and amortization of $14,160 and $15,828 for the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and of $27,849 and $26,690 for the 26 weeks ended July 3, 2022 and July 4, 2021)	(131,673)	(70,430)	(241,668)	(116,239)
Other operating expenses (exclusive of depreciation and amortization of $8,552 and $6,077 for the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and of $17,668 and $13,060 for the 26 weeks ended July 3, 2022 and July 4, 2021)	(62,758)	(40,685)	(110,391)	(68,878)
General and administrative expenses	(26,647)	(19,500)	(55,933)	(36,005)
Pre-opening expenses	(3,741)	(6,493)	(7,773)	(11,318)
Depreciation and amortization	(22,688)	(21,905)	(45,519)	(39,750)
Share-based compensation	(4,274)	(2,548)	(12,077)	(4,677)
Foreign exchange loss, net	(57,176)	(1,055)	(74,250)	(15,922)	[1]
Other	(301)	(8,323)	(1,077)	(14,111)
Total operating expenses	(309,258)	(170,939)	(548,688)	(306,900)
Operating loss	(65,488)	(46,860)	(112,910)	(110,420)
Other (expense) income
Interest expense, net	(18,778)	(17,018)	(34,495)	(46,622)
Gain on sale of property and other, net	(122)	6,903	1,541	6,903
Share of income (loss) of equity method investments	1,342	(130)	1,740	(826)
Total other expense, net	(17,558)	(10,245)	(31,214)	(40,545)
Loss before income taxes	(83,046)	(57,105)	(144,124)	(150,965)
Income tax expense (benefit)	(509)	(3)	(57)	820
Net loss	(83,555)	(57,108)	(144,181)	(150,145)
Net loss attributable to noncontrolling interests	1,596	1,121	1,743	3,679
Net loss attributable to Membership Collective Group Inc.	$ (81,959)	$ (55,987)	$ (142,438)	$ (146,466)
Earnings Per Share [Abstract]
Net loss per share attributable to Class A and Class B common stock Basic (Note 15)	$ (0.41)	$ (0.43)	$ (0.71)	$ (1.04)
Net loss per share attributable to Class A and Class B common stock Diluted (Note 15)	$ (0.41)	$ (0.43)	$ (0.71)	$ (1.04)
Weighted Average Number of Shares Outstanding, Basic	201,204	151,449	201,832	149,305
Weighted Average Number of Shares Outstanding, Diluted	201,204	151,449	201,832	149,305
Membership revenues [Member]
Revenues
Total revenues	$ 65,889	$ 44,863	$ 124,662	$ 85,356
In-House revenues [Member]
Revenues
Total revenues	109,685	45,793	197,440	62,052
Other revenues [Member]
Revenues
Total revenues	$ 68,196	$ 33,423	$ 113,676	$ 49,072
[1] Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
In House Operating Expenses [Member]
Operating cost and expenses	$ 14,136	$ 15,828	$ 27,851	$ 26,690
Other Operating Expenses [Member]
Operating cost and expenses	$ 8,552	$ 6,077	$ 17,668	$ 13,060

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (83,555)	$ (57,108)	$ (144,181)	$ (150,145)
Other comprehensive income
Foreign currency translation adjustment	37,434	(1,481)	48,565	14,599
Comprehensive loss	(46,121)	(58,589)	(95,616)	(135,546)
Net loss attributable to noncontrolling interests	1,596	1,121	1,743	3,679
Foreign currency translation adjustment attributable to noncontrolling interest	341	(71)	420	(115)
Total comprehensive loss attributable to Membership Collective Group Inc.	$ (44,184)	$ (57,539)	$ (93,453)	$ (131,982)

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 income (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. 03, 2021	(373,993)	14,700	160,405	265,181		72,755	(757,103)	(13,257)		(432,424)	58,431
Net income (loss)	(150,145)
Foreign currency remeasurement loss on redeemable preferred shares, Value	908
Ending Balance at Jul. 04, 2021	(486,541)	185,406	207,405	275,265		133,129	(902,661)	1,227		(493,040)	6,499
Beginning Balance at Apr. 04, 2021	(448,267)	176,274	207,405	265,181		74,884	(847,582)	2,708		(504,809)	56,542
Net income (loss)	(57,108)						(55,987)			(55,987)	(1,121)
Distributions to noncontrolling interest	(114)										114
Accretion of redeemable preferred shares to redemption value, net of foreign currency remeasurement gain	4,955	(4,955)				5,863	(908)			4,955
Purchase of Soho Works North America noncontrolling interests (Note 3)				5,596		26,945				32,541	(32,541)
Share-based compensation (Note13)	2,548					2,548				2,548
Non-cash dividends on senior convertible preference shares	(4,177)	4,177				(4,177)				(4,177)
SHHL C2 ordinary shares issued in connection with the Line and Saguaro Acquisition (Note 3)	25,645			2,644		23,001				25,645
Foreign currency remeasurement loss on redeemable preferred shares, Value	908
C2 ordinary shares issued in connection with the Cipura Acquisition (Note 3)	8,700			905		7,795				8,700
C2 ordinary shares issued in connection with the Mandolin Acquisition (Note 3)	1,250			130		1,120				1,250
Purchase of Scorpios noncontrolling interests (Note 3)	(8,653)			809		6,876				7,685	(16,338)
Net change in cumulative translation adjustment	(1,410)							(1,481)		(1,481)	71
Ending Balance at Jul. 04, 2021	(486,541)	$ 185,406	207,405	$ 275,265		133,129	(902,661)	1,227		(493,040)	6,499
Beginning Balance at Jan. 02, 2022	182,192				$ 2,025	1,189,044	(1,021,832)	6,897	$ 0	176,134	6,058
Net income (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
Beginning Balance at Jan. 02, 2022	182,192				2,025	1,189,044	(1,021,832)	6,897	0	176,134	6,058
Net income (loss)	(144,181)
Foreign currency remeasurement loss on redeemable preferred shares, Value	0
Ending Balance at Jul. 03, 2022	78,040				2,025	1,198,496	(1,164,270)	55,882	(19,508)	72,625	5,415
Beginning Balance at Apr. 03, 2022	137,417				2,025	1,194,491	(1,082,311)	18,107	(2,611)	129,701	7,716
Net income (loss)	(83,555)						(81,959)			(81,959)	(1,596)
Distributions to noncontrolling interest	(364)										364
Share-based compensation (Note13)	4,274					4,274				4,274
Foreign currency remeasurement loss on redeemable preferred shares, Value	0
Shares repurchased (Note 15)	(16,897)								(16,897)	(16,897)
Additional IPO costs	(269)					(269)				(269)
Net change in cumulative translation adjustment	37,434							37,775		37,775	(341)
Ending Balance at Jul. 03, 2022	$ 78,040				$ 2,025	$ 1,198,496	$ (1,164,270)	$ 55,882	$ (19,508)	$ 72,625	$ 5,415

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021
Cash flows from operating activities
Net income (loss)	$ (144,181)	$ (150,145)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	45,519	39,750
Non-cash share-based compensation (Note 13)	11,605	4,677
Deferred tax benefit	(560)	(482)
Gain on sale of property and other, net	(1,541)	(6,903)
Share of (profit) loss of equity method investments	(1,740)	826
Amortization of debt issuance costs	2,344	2,017
Loss on debt extinguishment		9,126
PIK interest (settled), net of non-cash interest	16,886	(77,502)
Distributions from equity method investees	573
Foreign exchange loss, net	74,250	15,922	[1]
Changes in assets and liabilities:
Accounts receivable	(17,610)	(1,095)
Inventories	(20,229)	(3,427)
Operating leases, net	16,608	13,304
Other operating assets	(41,249)	(17,011)
Deferred revenue	21,724	(2,782)
Accounts payable and accrued and other liabilities	51,262	79,505
Net cash provided by (used in) operating activities	13,661	(94,220)
Cash flows from investing activities
Purchase of property and equipment	(33,799)	(36,941)
Proceeds from sale of assets	665
Purchase of intangible assets	(11,112)	(4,993)
Cash acquired in the Cipura Acquisition		559
Acquisition of noncontrolling interests		(8,653)
Net cash used in investing activities	(44,246)	(50,028)
Cash flows from financing activities
Repayment of borrowings (Note 11)	(540)	(508,386)
Payment for debt extinguishment costs (Note 11)		(4,109)
Issuance of related party loans	3,217	1,529
Proceeds from borrowings (Note 11)	104,829	456,635
Payments for debt issuance costs	(1,860)	(12,994)
Principal payments on finance leases	(137)	(117)
Principal payments on financing obligation	(779)	(660)
Distributions to noncontrolling interest	(364)	(133)
Contributions from noncontrolling interest		644
Senior convertible preference shares issued, net of issuance costs (Note 14)		161,574
Purchase of treasury stock (Note 15)	(19,508)
Proceeds from issuance of SHHL redeemable C ordinary shares, net of issuance costs (Note 14)		47,000
Additional IPO costs	(269)
Net cash provided by financing activities	84,589	140,983
Effect of exchange rate changes on cash and cash equivalents, and restricted cash	(8,340)	242
Net increase (decrease) in cash and cash equivalents, and restricted cash	45,664	(3,023)
Cash, cash equivalents and restricted cash
Beginning of period	220,662	59,970
End of period	266,326	56,947
Cash, cash equivalents and restricted cash are comprised of:
Cash and cash equivalents	259,065	48,980
Restricted cash	7,261	7,967
Cash, cash equivalents and restricted cash as of July 3, 2022 and July 4, 2021	266,326	56,947
Supplemental disclosures:
Cash paid for interest (including settlement of paid-in-kind interest for the 26 weeks ended July 4, 2021)	15,016	105,545
Cash paid for income taxes	139	78
Supplemental disclosures of non-cash investing and financing activities:
C2 ordinary shares issued in exchange for acquisitions of businesses and noncontrolling interests		75,821
Operating lease assets obtained in exchange for new operating lease liabilities	85,215	27,094
Non-cash dividends on senior convertible preference shares (Note 14)		4,177
Accrued capital expenditures as of July 3, 2022 and July 4, 2021	$ 10,832	$ 4,437
[1] Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation.

Nature of the Business

Nature of the Business	6 Months Ended
	Jul. 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 36 Soho Houses, 9 Soho Works Clubs, The Ned in London and New York, 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	6 Months Ended
	Jul. 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, with the exception of the Revenue Recognition policy which has been updated to reflect the launch of the House Introduction Credits, as explained in further detail below. 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- and 26-week periods ended July 3, 2022 and July 4, 2021 are not necessarily indicative of the operating results for the full fiscal year or any future periods. The unaudited condensed consolidated statement of operations for the 13 weeks and 26 weeks ended July 3, 2022 and the unaudited condensed consolidated balance sheet as of July 3, 2022 include the correction of an error related to the Company’s unaudited condensed consolidated financial statements as of and for the 13 weeks ended April 3, 2022 ("Q1 2022"), and the consolidated financial statements as of and for the 52 weeks ended January 2, 2022 ("Fiscal 2021"), 53 weeks ended January 3, 2021 ("Fiscal 2020"), and 52 weeks ended December 29, 2019 ("Fiscal 2019"). The error relates to the correction of the estimation of the historical operating lease liabilities which resulted in the overstatement of historical operating lease liability and assets by $ 12 million and $ 5 million, respectively, as of Q1 2022; $ 11 million and $ 5 million, respectively, as of Fiscal 2021; $ 18 million and $ 13 million, respectively, as of Fiscal 2020; and $ 17 million and $ 14 million, respectively as of Fiscal 2019. The correction of this error is presented within operating lease assets and operating lease liabilities in the unaudited condensed consolidated balance sheet as of July 3, 2022 amounting to $ 5 million and $ 12 million, respectively. The error also resulted in the overstatement of operating lease expenses, with a cumulative impact of $ 6 million for the 13 weeks ended April 3, 2022, $ 6 million for Fiscal 2021, $ 5 million for Fiscal 2020 and $ 3 million for Fiscal 2019. The correction of this cumulative error is presented within In-House operating expenses in the unaudited condensed consolidated statement of operations for the 13 weeks and 26 weeks ended July 3, 2022. 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. Revenue Recognition House Introduction Credits New members admitted on or after April 4, 2022 are required to purchase House Introduction Credits ("House Introduction Credits") as part of their membership, per the House rules. House Introduction Credits are credits of an equivalent value to cash within Houses and are redeemable against purchases of food and beverage items and bedroom stays at the Houses. House Introduction Credits expire after three months from the date of issuance, where legally permitted in the regions we operate, if not utilized or if the Company terminates a member's House membership. House Introduction Credits are recognized upon issuance as deferred revenue on our unaudited condensed consolidated balance sheets. Revenue from House Introduction Credits are recognized as In-House revenues when redeemed by members, and as breakage revenue within Membership revenues upon expiration or in the period when we are able to reliably estimate expected breakage and further redemption is deemed remote. 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 and 26 weeks ended July 3, 2022, the Company incurred a consolidated net loss of $ 84 million and $ 144 million, respectively. During the 26 weeks ended July 3, 2022, the Company had positive cash flow from operations of $ 14 million. As of July 3, 2022, the Company had an accumulated deficit of $ 1,164 million, cash and cash equivalents of $ 259 million, and restricted cash of $ 7 million. In addition, we have had to temporarily close some of our Houses, hotels and public restaurants, at different times in prior periods due to continued effects of the COVID-19 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 short-term 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 and 26 weeks ended July 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, specifically including inflationary pressures on consumables purchased and wages, 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, macro-economic dynamics, 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 of continued recovery from the impact of the pandemic and mitigating the impacts of inflationary pressures and consumer confidences, 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 £ 71 million ($ 86 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 and 26 weeks ended July 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.

Consolidated Variable Interest

Consolidated Variable Interest Entities	6 Months Ended
	Jul. 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; Ned-Soho House, LLP ; Soho Works Limited; and Soho Works North America, LLC. 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 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 for the 26 weeks ended July 3, 2022. Concurrently, 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. Ned-Soho House, LLP The Ned-Soho House, 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”) was established 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) July 3, 2022 January 2, 2022 Cash and cash equivalents $ 6,565 $ 7,187 Accounts receivable 2,548 4,137 Inventories 111 127 Prepaid expenses and other current assets 2,810 5,705 Total current assets 12,034 17,156 Property and equipment, net 79,530 89,753 Operating lease assets 228,031 238,786 Other intangible assets, net 288 160 Other non-current assets 182 205 Total assets 320,065 346,060 Accounts payable 5,567 11,258 Accrued liabilities 13,147 12,303 Indirect and employee taxes payable 360 599 Current portion of debt — 21,092 Current portion of operating lease liabilities - sites trading more than one year 10,435 10,565 Other current liabilities 2,744 1,972 Total current liabilities 32,253 57,789 Related party loans, net of current portion and imputed interest 23,060 — Operating lease liabilities, net of current portion - sites trading more than one year 264,962 278,171 Other non-current liabilities 383 872 Total liabilities 320,658 336,832 Net (liabilities) assets $ ( 593 ) $ 9,228

Equity Method Investments

Equity Method Investments	6 Months Ended
	Jul. 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 a related party 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 For the 26 Weeks Ended (in thousands) July 3, 2022 July 4, 2021⁽¹⁾ July 3, 2022 July 4, 2021⁽¹⁾ Revenues $ 12,671 $ 6,407 $ 21,918 $ 13,051 Operating income (loss) 5,645 ( 1,614 ) 4,824 ( 3,178 ) Net income (loss) (2) 2,866 ( 1,881 ) 2,815 ( 3,178 ) (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 income (loss) shown above relates entirely to continuing operations. As of (in thousands) July 3, 2022 January 2, 2022 Current assets $ 25,172 $ 33,705 Non-current assets 140,168 137,753 Total assets 165,340 171,458 Current liabilities 14,094 13,976 Non-current liabilities 100,155 121,311 Total liabilities 114,249 135,287 Net assets $ 51,091 $ 36,171 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	6 Months Ended
	Jul. 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 July 3, 2022, the Company recognized right-of-use assets and lease liabilities for 104 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 July 3, 2022 and January 2, 2022, $ 9 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 July 3, 2022 is as follows: (in thousands) Operating Finance Undiscounted lease payments Remainder of 2022 $ 61,776 $ 2,324 2023 125,385 4,682 2024 128,356 4,683 2025 132,358 4,721 2026 133,574 4,647 Thereafter 1,655,293 180,201 Total undiscounted lease payments 2,236,742 201,258 Present value adjustment 1,070,877 136,516 Total net lease liabilities $ 1,165,865 $ 64,742 As of July 3, 2022 and January 2, 2022, the long-term liabilities for finance leases were $ 65 million and $ 73 million, respectively, and are recorded as finance lease liabilities on the unaudited condensed consolidated balance sheets. As of July 3, 2022 and January 2, 2022, finance lease assets, net of accumulated depreciation, were $ 56 million and $ 64 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 $ 31 million and $ 24 million for the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and $ 65 million and $ 53 million for the 26 weeks ended July 3, 2022 and July 4, 2021, respectively. For the 13 weeks ended July 3, 2022 and July 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. For the 26 weeks ended July 3, 2022 and July 4, 2021, the Company recognized amortization expense related to the right-of-use asset for finance leases of $ 1 million and $ 1 million, respectively, and interest expense related to finance lea ses of $ 2 million a nd $ 3 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 26 Weeks Ended (in thousands) July 3, 2022 July 4, 2021 Cash flows from operating activities: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ ( 56,266 ) $ ( 22,434 ) Interest payments for finance leases ( 2,336 ) ( 1,271 ) Cash flows from financing activities: Principal payments for finance leases $ ( 137 ) $ ( 117 ) Supplemental disclosures of non-cash investing and financing activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 85,215 $ 27,094 The following summarizes additional information related to operating and finance leases: As of July 3, 2022 January 2, 2022 Weighted-average remaining lease term Finance leases 43 years 44 years Operating leases 17 years 18 years Weighted-average discount rate Finance leases 7.00 % 7.00 % Operating leases 8.16 % 8.06 % As of July 3, 2022, the Company has entered into 13 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 2025. The Company estimates the total undiscounted lease payments for the leases commencing in fiscal years ended 2022, 2023, 2024, and 2025 will be $ 268 million, $ 386 million, $ 322 million, and $ 320 million, respectively, with weighted-average expected lease terms of 22 years, 21 years, 16 years, and 15 years for 2022, 2023, 2024, and 2025, 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 $ 1,999 2023 15,288 2024 38,525 2025 56,105 2026 66,854 Thereafter 1,117,215 Total undiscounted lease payments expected to be capitalized $ 1,295,986

Revenue Recognition

Revenue Recognition	6 Months Ended
	Jul. 03, 2022
Revenue Recognition [Abstract]
Revenue Recognition	6. Revenue Recognition The Company’s revenues consist primarily of annual membership fees, and initial registration fees paid by members historically; 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 and 26 weeks ended July 3, 2022 and July 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 July 3, 2022. (in thousands) Next twelve Future periods Membership, registration fees, and House Introduction Credits $ 77,593 $ 24,440 Total future revenues $ 77,593 $ 24,440 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) July 3, 2022 January 2, 2022 Contract receivables $ 34,633 $ 19,338 Contract assets 5,987 5,553 Contract liabilities 129,081 113,630 Contract assets consist of accrued unbilled income related to build-out contracts and are recognized in prepaid expenses and other current 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 $ 24 million and $ 21 million during the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and $ 43 million and $ 37 million during the 26 weeks ended July 3, 2022 and July 4, 2021 , respectively.

Inventories, Prepaid Expenses a

Inventories, Prepaid Expenses and Other Current Assets	6 Months Ended
	Jul. 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 $ 9 million and $ 8 million as of July 3, 2022 and January 2, 2022, respectively. Finished goods totaled $ 34 million and $ 22 million as of July 3, 2022 and January 2, 2022, respectively. The table below presents the components of prepaid expenses and other current assets. As of (in thousands) July 3, 2022 January 2, 2022 Amounts owed by equity method investees $ 477 $ 879 Prepayments and accrued income 40,806 26,037 Contract assets 5,987 5,553 Other receivables 31,722 24,535 Total prepaid expenses and other current assets $ 78,992 $ 57,004

Property and Equipment, Net

Property and Equipment, Net	6 Months Ended
	Jul. 03, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	8. Property and Equipment, Net Additions totaled $ 16 million and $ 22 million during the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and $ 38 million and $ 37 million during the 26 weeks ended July 3, 2022 and July 4, 2021, respectively, and were primarily related to leasehold improvements and fixtures and fittings for sites under development.

Goodwill

Goodwill	6 Months Ended
	Jul. 03, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	9. Goodwill A summary of goodwill for each of the Company’s applicable reportable segments from January 2, 2022 to July 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 ( 10,683 ) — ( 5,519 ) ( 16,202 ) July 3, 2022 $ 89,982 $ 47,446 $ 60,627 $ 198,055

Accrued Liabilities

Accrued Liabilities	6 Months Ended
	Jul. 03, 2022
Accrued Liabilities [Abstract]
Accrued Liabilities	10. Accrued Liabilities The table below presents the components of accrued liabilities. As of (in thousands) July 3, 2022 January 2, 2022 Accrued interest $ 1,521 $ 727 Hotel deposits 12,393 9,246 Trade, capital and other accruals 65,313 53,154 Total accrued liabilities $ 79,227 $ 63,127

Debt

Debt	6 Months Ended
	Jul. 03, 2022
Debt Disclosure [Abstract]
Debt	11. Debt Debt balances, net of debt issuance costs, are as follows: As of (in thousands) July 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 $ 550,094 $ 447,719 Other loans (see additional description below) 20,670 18,547 570,764 466,266 Less: Current portion of long-term debt ( 11,133 ) ( 6,923 ) Total long-term debt, net of current portion $ 559,631 $ 459,343 Property mortgage loans, net of debt issuance costs, are as follows: As of (in thousands) July 3, 2022 January 2, 2022 Term loan, interest at 5.34 %, maturing February 2024 $ 54,457 $ 54,293 Mezzanine loan, interest at 7.25 %, maturing February 2024 61,388 60,829 Total property mortgage loans $ 115,845 $ 115,122 Related party loans, net of current portion and imputed interest, are as follows: As of (in thousands) July 3, 2022 January 2, 2022 Related party loans, unsecured, 7 % interest bearing, maturing September 2023 (see additional description below) $ 23,060 $ 21,092 Related party loans, unsecured, 4 % interest bearing, maturing December 2022 423 569 23,483 21,661 Less: Current portion of related party loans ( 423 ) ( 21,661 ) Total related party loans, net of current portion $ 23,060 $ - The weighted-average interest rate on fixed rate borrowings was 8 % as of July 3, 2022 and 8 % as of January 2, 2022 . There were no outstanding floating rate borrowings as of July 3, 2022 or as of 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 July 3, 2022 and January 2, 2022, £ 71 million ($ 86 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 July 3, 2022 and July 4, 2021, respectively, and $ 2 million and $ 2 million during the 26 weeks ended July 3, 2022 and July 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 th e 26 weeks ended July 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 26 weeks ended July 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 26 weeks ended July 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 $ 13 million ($ 12 million for the year ended January 2, 2021, plus the additional $ 1 million incurred for the 26 weeks ended July 3, 2022) related to the Senior Secured Notes. The Company incurred interest expense of $ 12 million and $ 10 million on the Senior Secured Notes during the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and of $ 22 million and $ 10 million during the 26 weeks ended July 3, 2022 and July 4, 2021, respectively. The remaining loans consist of the following: Currency Maturity date Principal Applicable Greek Street loan £ January 2028 $ 3,757 7.5 % Farmhouse loan £ July 2022 10,151 7.9 % Compagnie de Phalsbourg credit facility € January 2025 5,400 7 % Greek government loan € July 2025 1,369 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 July 3, 2022 and July 4, 2021, respectively, and $ 4 million and $ 4 million during the 26 weeks ended July 3, 2022 and July 4, 2021, respectively. Related Party Loans In 2017, SWL entered into a £ 40 million term loan facility agreement with two individuals who are related parties of the Company. 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 £ 19 million ($ 23 million) and £ 16 million ($ 21 million) as of July 3, 2022 and January 2, 2022, respectively. The Company incurred interest expense of $ 1 million and less than $ 1 million during the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and $ 1 million and less than $ 1 million during the 26 weeks ended July 3, 2022 and July 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 July 3, 2022: (in thousands) Remainder of 2022 $ 11,195 2023 23,706 2024 117,699 2025 7,511 2026 786 Thereafter 559,691 $ 720,588

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jul. 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 July 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 debt as of July 3, 2022 and the fair value of the Senior Secured Notes as of January 2, 2022 using a discounted cash flow analysis. The fair value of the property mortgage loans and other non-current debt as of January 2, 2022 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 July 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 July 3, 2022 Senior Secured Notes $ 550,094 $ 563,348 Property mortgage loans 115,845 114,052 Other non-current debt 33,180 32,966 $ 699,119 $ 710,366 (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	6 Months Ended
	Jul. 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 July 3, 2022 and January 2, 2022, there were 5,541,919 and 5,840,483 SARs outstanding under the 2020 Plan, respectively. As of both July 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 July 3, 2022, there were 9,484,453 shares available for future awards. The Company did no t grant any new awards under the 2021 Plan during the 26 weeks ended July 3, 2022. As of July 3, 2022 and January 2, 2022, there were 2,115,887 and 2,622,877 RSUs outstanding under the 2021 Plan, respectively. Share-based compensation during the 13 weeks and 26 weeks ended July 3, 2022 and July 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 For the 26 Weeks Ended (in thousands) July 3, 2022 July 4, 2021 July 3, 2022 July 4, 2021 SARs $ 2,178 $ 1,893 $ 4,211 $ 3,374 Restricted stock awards (Growth Shares) 648 655 1,303 1,303 RSUs 1,448 — 6,091 — Employer-related payroll expense (1) — — 472 — Total share-based compensation expense 4,274 2,548 12,077 4,677 Tax benefit for share-based compensation expense — — — — Share-based compensation expense, net of tax $ 4,274 $ 2,548 $ 12,077 $ 4,677 (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 July 3, 2022, total compensation expense not yet recognized is as follows: • With respect to the unvested SARs issued under the 2020 Plan, approximately $ 8 million, which is expected to be recognized over a weighted average period of 1.26 years; • With respect to the unvested restricted stock awards (Growth Shares) issued under the 2020 Plan, approximately $ 3 million, which is expected to be recognized over a weighted average period of 1.15 years; and • With respect to the unvested RSUs issued under the 2021 Plan, approximately $ 17 million, which is expected to be recognized over a weighted average period of 3.00 years.

Redeemable Preferred Shares

Redeemable Preferred Shares	6 Months Ended
	Jul. 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	6 Months Ended
	Jul. 03, 2022
Stockholders' Equity Note [Abstract]
Loss Per Share and Shareholders' Equity	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 SHHL C2 ordinary shares issued in connection with the Cipura Acquisition — — — — — 644,828 — SHHL C2 ordinary shares issued in connection with the Mandolin Acquisition — — — — — 92,647 — Purchase of Soho Works North America noncontrolling interests — — — — — 3,984,883 — Purchase of Scorpios noncontrolling interests — — — — — 572,410 — SHHL C2 ordinary shares issued in connection with the LINE and Saguaro Acquisition — — — — — 1,900,599 — As of July 4, 2021 22,970,766 21,187,494 166,575,991 4,469,417 1,710,546 10,521,415 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 Shares repurchased ( 2,254,505 ) — As of July 3, 2022 58,957,243 141,500,385 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 and 26 weeks ended July 3, 2022, the Company repurchased a total of 2,254,505 and 2,579,477 shares of Class A common stock for $ 17 million and $ 20 million, including commissions, respectively. 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 table below illustrates 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 For the 26 Weeks Ended (in thousands except share and per share amounts) July 3, 2022 July 4, 2021 July 3, 2022 July 4, 2021 Net loss attributable to Membership Collective Group Inc. $ ( 81,959 ) $ ( 55,987 ) $ ( 142,438 ) $ ( 146,466 ) Less: Cumulative SHHL preferred shares undeclared dividends — ( 4,737 ) — ( 4,737 ) Less: Incremental accretion of SHHL preferred shares to — ( 1,126 ) — ( 1,126 ) Add: Foreign currency remeasurement of SHHL preferred shares — 908 — 908 Less: Non-cash dividends on the SHHL senior convertible preference shares — ( 4,177 ) — ( 4,177 ) Adjusted net loss attributable to Class A and Class B common stockholders ( 81,959 ) ( 65,119 ) ( 142,438 ) ( 155,598 ) Weighted average shares outstanding for basic and diluted loss per share for Class A and Class B common stockholders 201,203,671 151,449,262 201,832,289 149,304,984 Basic and diluted loss per share $ ( 0.41 ) $ ( 0.43 ) $ ( 0.71 ) $ ( 1.04 ) The net loss attributable to the Company in calculating basic and diluted loss per share for the 13 weeks and 26 weeks ended July 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 and 26 weeks ended July 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 and 26 weeks ended July 3, 2022 and July 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	6 Months Ended
	Jul. 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 $ 1 million and $ 4 million during the 13 weeks and 26 weeks ended July 4, 2021 , respectively, which are included within other expense in the unaudited condensed consolidated statements of operations. There were no material marketing expenses recognized during the 26 weeks ended July 3, 2022. Capital Commitments As of July 3, 2022, capital expenditure commitments contracted for but not yet incurred total $ 2 million and are related primarily to site improvement costs for Soho House West Hollywood and Soho House Hong Kong. Business Interruption and Property Insurance The Company maintains insurance policies to cover business interruption with terms that management believes to be adequate and appropriate. These policies may be subject to applicable deductible or retention amounts, coverage limitations and exclusions and may not be sufficient to cover all of the losses incurred. The Company did not incur any losses during the 13 weeks and 26 weeks ended July 4, 2021. In February 2022, there was a fire at Little Beach House Malibu which resulted in full House closure until April 2022. As a result of the fire damage, the Company recorded business interruption insurance proceeds totaling less than $ 1 million related to the reimbursement of lost profits as a result of the closure. This amount is recorded as business interruption income on the unaudited condensed consolidated statement of operations for the 13 weeks and 26 weeks ended July 3, 2022. In addition, the Company recognized recoveries totaling less than $ 1 million in connection with property damage insurance, which reimburses the replacement cost for repair or replacement of damaged assets. The Company has recognized a receivable in connection with outstanding insurance recoveries, which is included in prepaid expenses and other current assets on the unaudited condensed consolidated balance sheets. Collection of the receivable is deemed to be probable.

Income Taxes

Income Taxes	6 Months Ended
	Jul. 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 and 26 weeks ended July 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 $ 15 million and $ 25 million based on the results for the 13 weeks and 26 weeks ended July 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 $ 5 million and $ 11 million in the 13 weeks and 26 weeks ended July 3, 2022, respectively. There is no impact on the Company’s effective tax rate for the 13 weeks and 26 weeks ended July 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 July 3, 2022 was ( 0.61 )% , compared to ( 0.01 )% for the 13 weeks ended July 4, 2021. The effective tax rate for the 26 weeks ended July 3, 2022 was ( 0.04 )% compared to 0.54 % for the 26 weeks ended July 4, 2021. The effective tax rate for the 13 weeks and 26 weeks ended July 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.

Segments

Segments	6 Months Ended
	Jul. 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, deferred revenue from House Introduction Credits, 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 and 26 weeks ended July 3, 2022 and July 4, 2021 and the key financial metrics reviewed by the CODM for the Company’s reportable segments: For the 13 Weeks Ended July 3, 2022 (in thousands) North UK Europe Reportable All Total Membership revenues $ 33,766 $ 18,465 $ 7,419 $ 59,650 $ 9,015 $ 68,665 In-House revenues 49,666 41,652 25,039 116,357 — 116,357 Other revenues 19,821 13,943 10,691 44,455 26,964 71,419 Total segment revenue 103,253 74,060 43,149 220,462 35,979 256,441 Elimination of equity accounted revenue ( 3,670 ) ( 1,912 ) ( 7,089 ) ( 12,671 ) — ( 12,671 ) Consolidated revenue $ 99,583 $ 72,148 $ 36,060 $ 207,791 $ 35,979 $ 243,770 For the 13 Weeks Ended July 4, 2021 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 22,344 $ 14,423 $ 5,062 $ 41,829 $ 5,044 $ 46,873 In-House revenues 24,172 17,831 5,248 47,251 — 47,251 Other revenues 9,914 6,356 4,777 21,047 15,315 36,362 Total segment revenue 56,430 38,610 15,087 110,127 20,359 130,486 Elimination of equity accounted revenue ( 2,597 ) ( 1,372 ) ( 2,438 ) ( 6,407 ) — ( 6,407 ) Consolidated revenue $ 53,833 $ 37,238 $ 12,649 $ 103,720 $ 20,359 $ 124,079 For the 26 Weeks Ended July 3, 2022 (in thousands) North UK Europe Reportable All Total Membership revenues $ 63,058 $ 35,636 $ 14,393 $ 113,087 $ 16,873 $ 129,960 In-House revenues 90,733 79,690 36,947 207,370 — 207,370 Other revenues 35,392 26,214 11,339 72,945 47,421 120,366 Total segment revenue 189,183 141,540 62,679 393,402 64,294 457,696 Elimination of equity accounted revenue ( 7,107 ) ( 3,716 ) ( 11,095 ) ( 21,918 ) — ( 21,918 ) Consolidated revenue $ 182,076 $ 137,824 $ 51,584 $ 371,484 $ 64,294 $ 435,778 For the 26 Weeks Ended July 4, 2021 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 43,602 $ 28,054 $ 10,147 $ 81,803 $ 7,544 $ 89,347 In-House revenues 38,428 17,891 7,673 63,992 — 63,992 Other revenues 17,901 6,895 4,801 29,597 26,595 56,192 Total segment revenue 99,931 52,840 22,621 175,392 34,139 209,531 Elimination of equity accounted revenue ( 7,666 ) ( 1,409 ) ( 3,976 ) ( 13,051 ) — ( 13,051 ) Consolidated revenue $ 92,265 $ 51,431 $ 18,645 $ 162,341 $ 34,139 $ 196,480 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 July 3, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 99,583 $ 72,148 $ 36,060 $ 207,791 $ 35,979 $ 243,770 Total segment operating expenses ( 84,297 ) ( 59,498 ) ( 32,998 ) ( 176,793 ) ( 35,862 ) ( 212,655 ) Share of equity method investments adjusted EBITDA 702 209 1,454 2,365 — 2,365 Reportable segments adjusted EBITDA 15,988 12,859 4,516 33,363 117 33,480 Unallocated corporate overhead ( 11,048 ) Consolidated adjusted EBITDA 22,432 Depreciation and amortization ( 22,688 ) Interest expense, net ( 18,778 ) Income tax expense ( 509 ) Loss on sale of property and other, net ( 122 ) Share of profit of equity method investments 1,342 Foreign exchange ( 57,176 ) Pre-opening expenses ( 3,741 ) Non-cash rent (1) 2,413 Deferred registration fees, net 507 Share of equity method investments adjusted EBITDA ( 2,365 ) Share-based compensation expense ( 4,274 ) Other expenses, net (2) ( 596 ) Net loss $ ( 83,555 ) (1) Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation. (2) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For 13 Weeks Ended July 4, 2021 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 53,833 $ 37,238 $ 12,649 $ 103,720 $ 20,359 $ 124,079 Total segment operating expenses ( 42,933 ) ( 38,179 ) ( 13,886 ) ( 94,998 ) ( 28,675 ) ( 123,673 ) Share of equity method investments adjusted EBITDA 652 98 706 1,456 — 1,456 Reportable segments adjusted EBITDA 11,552 ( 843 ) ( 531 ) 10,178 ( 8,316 ) 1,862 Unallocated corporate overhead ( 11,471 ) Consolidated adjusted EBITDA ( 9,609 ) Depreciation and amortization ( 21,905 ) Interest expense, net ( 17,018 ) Income tax expense ( 3 ) Gain on sale of property and other, net 6,903 Share of loss of equity method investments ( 130 ) Foreign exchange ( 1,055 ) Pre-opening expenses ( 6,493 ) Non-cash rent 4,716 Deferred registration fees, net ( 10 ) Share of equity method investments adjusted EBITDA ( 1,456 ) Share-based compensation expense ( 2,548 ) Other expenses, net (1) ( 8,500 ) Net loss $ ( 57,108 ) (1) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For the 26 Weeks Ended July 3, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 182,076 $ 137,824 $ 51,584 $ 371,484 $ 64,294 $ 435,778 Total segment operating expenses ( 147,809 ) ( 111,723 ) ( 53,854 ) ( 313,386 ) ( 69,833 ) ( 383,219 ) Share of equity method investments adjusted EBITDA 1,287 392 2,025 3,704 — 3,704 Reportable segments adjusted EBITDA 35,554 26,493 ( 245 ) 61,802 ( 5,539 ) 56,263 Unallocated corporate overhead ( 21,917 ) Consolidated adjusted EBITDA 34,346 Depreciation and amortization ( 45,519 ) Interest expense, net ( 34,495 ) Income tax expense ( 57 ) Gain on sale of property and other, net 1,541 Share of profit of equity method investments 1,740 Foreign exchange ( 74,250 ) Pre-opening expenses ( 7,773 ) Non-cash rent (1) ( 990 ) Deferred registration fees, net ( 1,882 ) Share of equity method investments adjusted EBITDA ( 3,704 ) Share-based compensation expense ( 12,077 ) Other expenses, net (2) ( 1,061 ) Net loss $ ( 144,181 ) (1) Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation. (2) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For 26 Weeks Ended July 4, 2021 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 92,265 $ 51,431 $ 18,645 $ 162,341 $ 34,139 $ 196,480 Total segment operating expenses ( 75,956 ) ( 51,745 ) ( 21,486 ) ( 149,187 ) ( 47,652 ) ( 196,839 ) Share of equity method investments adjusted EBITDA 1,558 ( 16 ) 785 2,327 — 2,327 Reportable segments adjusted EBITDA 17,867 ( 330 ) ( 2,056 ) 15,481 ( 13,513 ) 1,968 Unallocated corporate overhead ( 18,891 ) Consolidated adjusted EBITDA ( 16,923 ) Depreciation and amortization ( 39,750 ) Interest expense, net ( 46,622 ) Income tax benefit 820 Gain on sale of property and other, net 6,903 Share of loss of equity method investments ( 826 ) Foreign exchange ( 15,922 ) Pre-opening expenses ( 11,318 ) Non-cash rent ( 5,707 ) Deferred registration fees, net 389 Share of equity method investments adjusted EBITDA ( 2,327 ) Share-based compensation expense ( 4,677 ) Other expenses, net (1) ( 14,185 ) Net loss $ ( 150,145 ) (1) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For the 13 Weeks Ended For the 26 Weeks Ended (in thousands) July 3, 2022 July 4, 2021 July 3, 2022 July 4, 2021 Net loss $ ( 83,555 ) $ ( 57,108 ) $ ( 144,181 ) $ ( 150,145 ) Depreciation and amortization 22,688 21,905 45,519 39,750 Interest expense, net 18,778 17,018 34,495 46,622 Income tax expense (benefit) 509 3 57 ( 820 ) EBITDA ( 41,580 ) ( 18,182 ) ( 64,110 ) ( 64,593 ) Loss (gain) on sale of property and other, net 122 ( 6,903 ) ( 1,541 ) ( 6,903 ) Share of (profit) loss of equity method investments ( 1,342 ) 130 ( 1,740 ) 826 Foreign exchange (1) 57,176 1,055 74,250 15,922 Pre-opening expenses (2) 3,741 6,493 7,773 11,318 Non-cash rent (1) ( 2,413 ) ( 4,716 ) 990 5,707 Deferred registration fees, net ( 507 ) 10 1,882 ( 389 ) Share of equity method investments adjusted EBITDA 2,365 1,456 3,704 2,327 Share-based compensation expense 4,274 2,548 12,077 4,677 Other expenses, net (3) 596 8,500 1,061 14,185 Adjusted EBITDA $ 22,432 $ ( 9,609 ) $ 34,346 $ ( 16,923 ) (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 $ 1 million for the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and $ 1 million and $ 4 million for the 26 weeks ended July 3, 2022 and July 4, 2021 . Other expenses, net also include IPO-related costs of $ 7 million and corporate financing and restructuring costs of $ 2 million incurred during the 26 weeks ended July 4, 2021 . 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 July 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) July 3, 2022 January 2, 2022 Long-lived assets by geography North America $ 868,658 $ 806,617 United Kingdom 511,385 571,716 Europe 250,600 270,657 Asia 51,411 56,583 Total long-lived assets $ 1,682,054 $ 1,705,573

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jul. 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 are related parties of the Company. For additional information, refer to Note 11, Debt. The amounts owed by (to) equity method investees due within one year are as follows: As of (in thousands) July 3, 2022 January 2, 2022 Soho House Toronto Partnership $ ( 1,120 ) $ ( 810 ) Raycliff Red LLP ( 3,486 ) ( 2,952 ) Mirador Barcel S.L. 67 450 Little Beach House Barcelona S.L. ( 232 ) ( 203 ) Mimea XXI S.L. 410 429 $ ( 4,361 ) $ ( 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 $ 86 million and $ 103 million as of July 3, 2022 , respectively, and $ 97 million and $ 117 million as of January 2, 2022, respectively. Rent expense associated with this lease totaled $ 2 million and $ 3 million during the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and $ 5 million and $ 6 million during the 26 weeks ended July 3, 2022 and July 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 $ 17 million and $ 21 million as of July 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 July 3, 2022 and July 4, 2021, respectively, and $ 1 million and $ 2 million during the 26 weeks ended July 3, 2022 and July 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 July 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 July 3, 2022 and July 4, 2021, respectively, and $ 1 million and $ 1 million during the 26 weeks ended July 3, 2022 and July 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 July 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 July 3, 2022 and July 4, 2021, respectively, and $ 2 million and $ 2 million during the 26 weeks ended July 3, 2022 and July 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 $ 21 million and $ 22 million, respectively, as of July 3, 2022 and $ 23 million and $ 22 million, respectively, as of January 2, 2022. The rent expense associated with this lease was $ 1 million and $ 1 million for the 13 weeks and 26 weeks ended July 3, 2022 , respectively. The rent expense associated with this lease was less than $ 1 million and less than $ 1 million for the 13 weeks and 26 weeks ended July 4, 2021, respectively. 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 $ 7 million and $ 8 million, respectively, as of July 3, 2022. The rent expense associated with this lease was less than $ 1 million and less than $ 1 million for the 13 weeks and 26 weeks ended July 3, 2022, respectively. 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. The Company received management fees under our hotel management contract for the operation of the LINE and Saguaro hotels from an affiliate of Yucaipa Companies LLC. These fees amounted to $ 2 million and $ 4 million for the 13 weeks and 26 weeks ended July 3, 2022 , respectively. There were no material fees received for the 13 weeks and 26 weeks ended July 4, 2021 as the contract commenced on June 22, 2021. Fees from the provision of Soho House Design services were received from affiliates of the Company totaled $ 4 million and $ 5 million for the 13 weeks and 26 weeks ended July 3, 2022 , respectively. There were no related revenues for the 13 weeks and 26 weeks ended July 4, 2021 .

Subsequent Events

Subsequent Events	6 Months Ended
	Jul. 03, 2022
Subsequent Events [Abstract]
Subsequent Events	20. Subsequent Events Shares repurchased Since July 3, 2022, the Company has repurchased a total of 1,040,428 shares of Class A common stock for $ 7 million as a result of the on-going stock repurchase program as described in Note 15, Loss Per Share and Shareholders' Equity. Shares issued 502,305 shares of Class A common stock as a result of RSU awards vesting. Shares sold Since July 3, 2022, the Company has sold a total of 243,437 shares of Class A common stock for proceeds of $ 2 million on behalf of the RSU award holders. The proceeds from the sale of these shares were used to cover payroll taxes due upon the vesting of RSU awards vested in July 2022.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jul. 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, with the exception of the Revenue Recognition policy which has been updated to reflect the launch of the House Introduction Credits, as explained in further detail below. 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- and 26-week periods ended July 3, 2022 and July 4, 2021 are not necessarily indicative of the operating results for the full fiscal year or any future periods. The unaudited condensed consolidated statement of operations for the 13 weeks and 26 weeks ended July 3, 2022 and the unaudited condensed consolidated balance sheet as of July 3, 2022 include the correction of an error related to the Company’s unaudited condensed consolidated financial statements as of and for the 13 weeks ended April 3, 2022 ("Q1 2022"), and the consolidated financial statements as of and for the 52 weeks ended January 2, 2022 ("Fiscal 2021"), 53 weeks ended January 3, 2021 ("Fiscal 2020"), and 52 weeks ended December 29, 2019 ("Fiscal 2019"). The error relates to the correction of the estimation of the historical operating lease liabilities which resulted in the overstatement of historical operating lease liability and assets by $ 12 million and $ 5 million, respectively, as of Q1 2022; $ 11 million and $ 5 million, respectively, as of Fiscal 2021; $ 18 million and $ 13 million, respectively, as of Fiscal 2020; and $ 17 million and $ 14 million, respectively as of Fiscal 2019. The correction of this error is presented within operating lease assets and operating lease liabilities in the unaudited condensed consolidated balance sheet as of July 3, 2022 amounting to $ 5 million and $ 12 million, respectively. The error also resulted in the overstatement of operating lease expenses, with a cumulative impact of $ 6 million for the 13 weeks ended April 3, 2022, $ 6 million for Fiscal 2021, $ 5 million for Fiscal 2020 and $ 3 million for Fiscal 2019. The correction of this cumulative error is presented within In-House operating expenses in the unaudited condensed consolidated statement of operations for the 13 weeks and 26 weeks ended July 3, 2022. 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.
Revenue Recognition	Revenue Recognition House Introduction Credits New members admitted on or after April 4, 2022 are required to purchase House Introduction Credits ("House Introduction Credits") as part of their membership, per the House rules. House Introduction Credits are credits of an equivalent value to cash within Houses and are redeemable against purchases of food and beverage items and bedroom stays at the Houses. House Introduction Credits expire after three months from the date of issuance, where legally permitted in the regions we operate, if not utilized or if the Company terminates a member's House membership. House Introduction Credits are recognized upon issuance as deferred revenue on our unaudited condensed consolidated balance sheets. Revenue from House Introduction Credits are recognized as In-House revenues when redeemed by members, and as breakage revenue within Membership revenues upon expiration or in the period when we are able to reliably estimate expected breakage and further redemption is deemed remote.
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 and 26 weeks ended July 3, 2022, the Company incurred a consolidated net loss of $ 84 million and $ 144 million, respectively. During the 26 weeks ended July 3, 2022, the Company had positive cash flow from operations of $ 14 million. As of July 3, 2022, the Company had an accumulated deficit of $ 1,164 million, cash and cash equivalents of $ 259 million, and restricted cash of $ 7 million. In addition, we have had to temporarily close some of our Houses, hotels and public restaurants, at different times in prior periods due to continued effects of the COVID-19 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 short-term 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 and 26 weeks ended July 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, specifically including inflationary pressures on consumables purchased and wages, 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, macro-economic dynamics, 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 of continued recovery from the impact of the pandemic and mitigating the impacts of inflationary pressures and consumer confidences, 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 £ 71 million ($ 86 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 and 26 weeks ended July 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.

Consolidated Variable Interes_2

Consolidated Variable Interest Entities (Tables)	6 Months Ended
	Jul. 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) July 3, 2022 January 2, 2022 Cash and cash equivalents $ 6,565 $ 7,187 Accounts receivable 2,548 4,137 Inventories 111 127 Prepaid expenses and other current assets 2,810 5,705 Total current assets 12,034 17,156 Property and equipment, net 79,530 89,753 Operating lease assets 228,031 238,786 Other intangible assets, net 288 160 Other non-current assets 182 205 Total assets 320,065 346,060 Accounts payable 5,567 11,258 Accrued liabilities 13,147 12,303 Indirect and employee taxes payable 360 599 Current portion of debt — 21,092 Current portion of operating lease liabilities - sites trading more than one year 10,435 10,565 Other current liabilities 2,744 1,972 Total current liabilities 32,253 57,789 Related party loans, net of current portion and imputed interest 23,060 — Operating lease liabilities, net of current portion - sites trading more than one year 264,962 278,171 Other non-current liabilities 383 872 Total liabilities 320,658 336,832 Net (liabilities) assets $ ( 593 ) $ 9,228

Equity Method Investments (Tabl

Equity Method Investments (Tables)	6 Months Ended
	Jul. 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 For the 26 Weeks Ended (in thousands) July 3, 2022 July 4, 2021⁽¹⁾ July 3, 2022 July 4, 2021⁽¹⁾ Revenues $ 12,671 $ 6,407 $ 21,918 $ 13,051 Operating income (loss) 5,645 ( 1,614 ) 4,824 ( 3,178 ) Net income (loss) (2) 2,866 ( 1,881 ) 2,815 ( 3,178 ) (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 income (loss) shown above relates entirely to continuing operations.
Summary of equity method investment summarized balance sheet	As of (in thousands) July 3, 2022 January 2, 2022 Current assets $ 25,172 $ 33,705 Non-current assets 140,168 137,753 Total assets 165,340 171,458 Current liabilities 14,094 13,976 Non-current liabilities 100,155 121,311 Total liabilities 114,249 135,287 Net assets $ 51,091 $ 36,171

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jul. 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 July 3, 2022 is as follows: (in thousands) Operating Finance Undiscounted lease payments Remainder of 2022 $ 61,776 $ 2,324 2023 125,385 4,682 2024 128,356 4,683 2025 132,358 4,721 2026 133,574 4,647 Thereafter 1,655,293 180,201 Total undiscounted lease payments 2,236,742 201,258 Present value adjustment 1,070,877 136,516 Total net lease liabilities $ 1,165,865 $ 64,742
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 26 Weeks Ended (in thousands) July 3, 2022 July 4, 2021 Cash flows from operating activities: Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ ( 56,266 ) $ ( 22,434 ) Interest payments for finance leases ( 2,336 ) ( 1,271 ) Cash flows from financing activities: Principal payments for finance leases $ ( 137 ) $ ( 117 ) Supplemental disclosures of non-cash investing and financing activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 85,215 $ 27,094
Summary of the additional information related to operating and finance leases	The following summarizes additional information related to operating and finance leases: As of July 3, 2022 January 2, 2022 Weighted-average remaining lease term Finance leases 43 years 44 years Operating leases 17 years 18 years Weighted-average discount rate Finance leases 7.00 % 7.00 % Operating leases 8.16 % 8.06 %
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 $ 1,999 2023 15,288 2024 38,525 2025 56,105 2026 66,854 Thereafter 1,117,215 Total undiscounted lease payments expected to be capitalized $ 1,295,986

Revenue Recognition (Tables)

Revenue Recognition (Tables)	6 Months Ended
	Jul. 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 July 3, 2022. (in thousands) Next twelve Future periods Membership, registration fees, and House Introduction Credits $ 77,593 $ 24,440 Total future revenues $ 77,593 $ 24,440 The following table provides information about contract receivables, contract assets and contract liabilities from contracts with customers: As of (in thousands) July 3, 2022 January 2, 2022 Contract receivables $ 34,633 $ 19,338 Contract assets 5,987 5,553 Contract liabilities 129,081 113,630

Inventories, Prepaid Expenses_2

Inventories, Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jul. 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) July 3, 2022 January 2, 2022 Amounts owed by equity method investees $ 477 $ 879 Prepayments and accrued income 40,806 26,037 Contract assets 5,987 5,553 Other receivables 31,722 24,535 Total prepaid expenses and other current assets $ 78,992 $ 57,004

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jul. 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 July 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 ( 10,683 ) — ( 5,519 ) ( 16,202 ) July 3, 2022 $ 89,982 $ 47,446 $ 60,627 $ 198,055

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	6 Months Ended
	Jul. 03, 2022
Accrued Liabilities [Abstract]
Schedule of Accrued Liabilities	The table below presents the components of accrued liabilities. As of (in thousands) July 3, 2022 January 2, 2022 Accrued interest $ 1,521 $ 727 Hotel deposits 12,393 9,246 Trade, capital and other accruals 65,313 53,154 Total accrued liabilities $ 79,227 $ 63,127

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jul. 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) July 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 $ 550,094 $ 447,719 Other loans (see additional description below) 20,670 18,547 570,764 466,266 Less: Current portion of long-term debt ( 11,133 ) ( 6,923 ) Total long-term debt, net of current portion $ 559,631 $ 459,343 Property mortgage loans, net of debt issuance costs, are as follows: As of (in thousands) July 3, 2022 January 2, 2022 Term loan, interest at 5.34 %, maturing February 2024 $ 54,457 $ 54,293 Mezzanine loan, interest at 7.25 %, maturing February 2024 61,388 60,829 Total property mortgage loans $ 115,845 $ 115,122 Related party loans, net of current portion and imputed interest, are as follows: As of (in thousands) July 3, 2022 January 2, 2022 Related party loans, unsecured, 7 % interest bearing, maturing September 2023 (see additional description below) $ 23,060 $ 21,092 Related party loans, unsecured, 4 % interest bearing, maturing December 2022 423 569 23,483 21,661 Less: Current portion of related party loans ( 423 ) ( 21,661 ) Total related party loans, net of current portion $ 23,060 $ -
Summary Of remaining loans consist	The remaining loans consist of the following: Currency Maturity date Principal Applicable Greek Street loan £ January 2028 $ 3,757 7.5 % Farmhouse loan £ July 2022 10,151 7.9 % Compagnie de Phalsbourg credit facility € January 2025 5,400 7 % Greek government loan € July 2025 1,369 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 July 3, 2022: (in thousands) Remainder of 2022 $ 11,195 2023 23,706 2024 117,699 2025 7,511 2026 786 Thereafter 559,691 $ 720,588

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jul. 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 July 3, 2022 Senior Secured Notes $ 550,094 $ 563,348 Property mortgage loans 115,845 114,052 Other non-current debt 33,180 32,966 $ 699,119 $ 710,366 (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)	6 Months Ended
	Jul. 03, 2022
Share-Based Payment Arrangement [Abstract]
Summary of Share-Based Compensation	Share-based compensation during the 13 weeks and 26 weeks ended July 3, 2022 and July 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 For the 26 Weeks Ended (in thousands) July 3, 2022 July 4, 2021 July 3, 2022 July 4, 2021 SARs $ 2,178 $ 1,893 $ 4,211 $ 3,374 Restricted stock awards (Growth Shares) 648 655 1,303 1,303 RSUs 1,448 — 6,091 — Employer-related payroll expense (1) — — 472 — Total share-based compensation expense 4,274 2,548 12,077 4,677 Tax benefit for share-based compensation expense — — — — Share-based compensation expense, net of tax $ 4,274 $ 2,548 $ 12,077 $ 4,677 (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 (Tables)	6 Months Ended
	Jul. 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 SHHL C2 ordinary shares issued in connection with the Cipura Acquisition — — — — — 644,828 — SHHL C2 ordinary shares issued in connection with the Mandolin Acquisition — — — — — 92,647 — Purchase of Soho Works North America noncontrolling interests — — — — — 3,984,883 — Purchase of Scorpios noncontrolling interests — — — — — 572,410 — SHHL C2 ordinary shares issued in connection with the LINE and Saguaro Acquisition — — — — — 1,900,599 — As of July 4, 2021 22,970,766 21,187,494 166,575,991 4,469,417 1,710,546 10,521,415 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 Shares repurchased ( 2,254,505 ) — As of July 3, 2022 58,957,243 141,500,385
Schedule of Reconciliation of the Loss and Number of Shares Basic and Diluted Loss Per Shares	The table below illustrates 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 For the 26 Weeks Ended (in thousands except share and per share amounts) July 3, 2022 July 4, 2021 July 3, 2022 July 4, 2021 Net loss attributable to Membership Collective Group Inc. $ ( 81,959 ) $ ( 55,987 ) $ ( 142,438 ) $ ( 146,466 ) Less: Cumulative SHHL preferred shares undeclared dividends — ( 4,737 ) — ( 4,737 ) Less: Incremental accretion of SHHL preferred shares to — ( 1,126 ) — ( 1,126 ) Add: Foreign currency remeasurement of SHHL preferred shares — 908 — 908 Less: Non-cash dividends on the SHHL senior convertible preference shares — ( 4,177 ) — ( 4,177 ) Adjusted net loss attributable to Class A and Class B common stockholders ( 81,959 ) ( 65,119 ) ( 142,438 ) ( 155,598 ) Weighted average shares outstanding for basic and diluted loss per share for Class A and Class B common stockholders 201,203,671 151,449,262 201,832,289 149,304,984 Basic and diluted loss per share $ ( 0.41 ) $ ( 0.43 ) $ ( 0.71 ) $ ( 1.04 )

Segments (Tables)

Segments (Tables)	6 Months Ended
	Jul. 03, 2022
Segment Reporting [Abstract]
Summary of disaggregated revenue	The following tables present disaggregated revenue for the 13 weeks and 26 weeks ended July 3, 2022 and July 4, 2021 and the key financial metrics reviewed by the CODM for the Company’s reportable segments: For the 13 Weeks Ended July 3, 2022 (in thousands) North UK Europe Reportable All Total Membership revenues $ 33,766 $ 18,465 $ 7,419 $ 59,650 $ 9,015 $ 68,665 In-House revenues 49,666 41,652 25,039 116,357 — 116,357 Other revenues 19,821 13,943 10,691 44,455 26,964 71,419 Total segment revenue 103,253 74,060 43,149 220,462 35,979 256,441 Elimination of equity accounted revenue ( 3,670 ) ( 1,912 ) ( 7,089 ) ( 12,671 ) — ( 12,671 ) Consolidated revenue $ 99,583 $ 72,148 $ 36,060 $ 207,791 $ 35,979 $ 243,770 For the 13 Weeks Ended July 4, 2021 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 22,344 $ 14,423 $ 5,062 $ 41,829 $ 5,044 $ 46,873 In-House revenues 24,172 17,831 5,248 47,251 — 47,251 Other revenues 9,914 6,356 4,777 21,047 15,315 36,362 Total segment revenue 56,430 38,610 15,087 110,127 20,359 130,486 Elimination of equity accounted revenue ( 2,597 ) ( 1,372 ) ( 2,438 ) ( 6,407 ) — ( 6,407 ) Consolidated revenue $ 53,833 $ 37,238 $ 12,649 $ 103,720 $ 20,359 $ 124,079 For the 26 Weeks Ended July 3, 2022 (in thousands) North UK Europe Reportable All Total Membership revenues $ 63,058 $ 35,636 $ 14,393 $ 113,087 $ 16,873 $ 129,960 In-House revenues 90,733 79,690 36,947 207,370 — 207,370 Other revenues 35,392 26,214 11,339 72,945 47,421 120,366 Total segment revenue 189,183 141,540 62,679 393,402 64,294 457,696 Elimination of equity accounted revenue ( 7,107 ) ( 3,716 ) ( 11,095 ) ( 21,918 ) — ( 21,918 ) Consolidated revenue $ 182,076 $ 137,824 $ 51,584 $ 371,484 $ 64,294 $ 435,778 For the 26 Weeks Ended July 4, 2021 (in thousands) North UK Europe & Reportable All Total Membership revenues $ 43,602 $ 28,054 $ 10,147 $ 81,803 $ 7,544 $ 89,347 In-House revenues 38,428 17,891 7,673 63,992 — 63,992 Other revenues 17,901 6,895 4,801 29,597 26,595 56,192 Total segment revenue 99,931 52,840 22,621 175,392 34,139 209,531 Elimination of equity accounted revenue ( 7,666 ) ( 1,409 ) ( 3,976 ) ( 13,051 ) — ( 13,051 ) Consolidated revenue $ 92,265 $ 51,431 $ 18,645 $ 162,341 $ 34,139 $ 196,480
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 July 3, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 99,583 $ 72,148 $ 36,060 $ 207,791 $ 35,979 $ 243,770 Total segment operating expenses ( 84,297 ) ( 59,498 ) ( 32,998 ) ( 176,793 ) ( 35,862 ) ( 212,655 ) Share of equity method investments adjusted EBITDA 702 209 1,454 2,365 — 2,365 Reportable segments adjusted EBITDA 15,988 12,859 4,516 33,363 117 33,480 Unallocated corporate overhead ( 11,048 ) Consolidated adjusted EBITDA 22,432 Depreciation and amortization ( 22,688 ) Interest expense, net ( 18,778 ) Income tax expense ( 509 ) Loss on sale of property and other, net ( 122 ) Share of profit of equity method investments 1,342 Foreign exchange ( 57,176 ) Pre-opening expenses ( 3,741 ) Non-cash rent (1) 2,413 Deferred registration fees, net 507 Share of equity method investments adjusted EBITDA ( 2,365 ) Share-based compensation expense ( 4,274 ) Other expenses, net (2) ( 596 ) Net loss $ ( 83,555 ) (1) Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation. (2) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For 13 Weeks Ended July 4, 2021 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 53,833 $ 37,238 $ 12,649 $ 103,720 $ 20,359 $ 124,079 Total segment operating expenses ( 42,933 ) ( 38,179 ) ( 13,886 ) ( 94,998 ) ( 28,675 ) ( 123,673 ) Share of equity method investments adjusted EBITDA 652 98 706 1,456 — 1,456 Reportable segments adjusted EBITDA 11,552 ( 843 ) ( 531 ) 10,178 ( 8,316 ) 1,862 Unallocated corporate overhead ( 11,471 ) Consolidated adjusted EBITDA ( 9,609 ) Depreciation and amortization ( 21,905 ) Interest expense, net ( 17,018 ) Income tax expense ( 3 ) Gain on sale of property and other, net 6,903 Share of loss of equity method investments ( 130 ) Foreign exchange ( 1,055 ) Pre-opening expenses ( 6,493 ) Non-cash rent 4,716 Deferred registration fees, net ( 10 ) Share of equity method investments adjusted EBITDA ( 1,456 ) Share-based compensation expense ( 2,548 ) Other expenses, net (1) ( 8,500 ) Net loss $ ( 57,108 ) (1) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For the 26 Weeks Ended July 3, 2022 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 182,076 $ 137,824 $ 51,584 $ 371,484 $ 64,294 $ 435,778 Total segment operating expenses ( 147,809 ) ( 111,723 ) ( 53,854 ) ( 313,386 ) ( 69,833 ) ( 383,219 ) Share of equity method investments adjusted EBITDA 1,287 392 2,025 3,704 — 3,704 Reportable segments adjusted EBITDA 35,554 26,493 ( 245 ) 61,802 ( 5,539 ) 56,263 Unallocated corporate overhead ( 21,917 ) Consolidated adjusted EBITDA 34,346 Depreciation and amortization ( 45,519 ) Interest expense, net ( 34,495 ) Income tax expense ( 57 ) Gain on sale of property and other, net 1,541 Share of profit of equity method investments 1,740 Foreign exchange ( 74,250 ) Pre-opening expenses ( 7,773 ) Non-cash rent (1) ( 990 ) Deferred registration fees, net ( 1,882 ) Share of equity method investments adjusted EBITDA ( 3,704 ) Share-based compensation expense ( 12,077 ) Other expenses, net (2) ( 1,061 ) Net loss $ ( 144,181 ) (1) Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation. (2) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For 26 Weeks Ended July 4, 2021 (in thousands) North UK Europe & Reportable All Total Total consolidated segment revenue $ 92,265 $ 51,431 $ 18,645 $ 162,341 $ 34,139 $ 196,480 Total segment operating expenses ( 75,956 ) ( 51,745 ) ( 21,486 ) ( 149,187 ) ( 47,652 ) ( 196,839 ) Share of equity method investments adjusted EBITDA 1,558 ( 16 ) 785 2,327 — 2,327 Reportable segments adjusted EBITDA 17,867 ( 330 ) ( 2,056 ) 15,481 ( 13,513 ) 1,968 Unallocated corporate overhead ( 18,891 ) Consolidated adjusted EBITDA ( 16,923 ) Depreciation and amortization ( 39,750 ) Interest expense, net ( 46,622 ) Income tax benefit 820 Gain on sale of property and other, net 6,903 Share of loss of equity method investments ( 826 ) Foreign exchange ( 15,922 ) Pre-opening expenses ( 11,318 ) Non-cash rent ( 5,707 ) Deferred registration fees, net 389 Share of equity method investments adjusted EBITDA ( 2,327 ) Share-based compensation expense ( 4,677 ) Other expenses, net (1) ( 14,185 ) Net loss $ ( 150,145 ) (1) Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. For the 13 Weeks Ended For the 26 Weeks Ended (in thousands) July 3, 2022 July 4, 2021 July 3, 2022 July 4, 2021 Net loss $ ( 83,555 ) $ ( 57,108 ) $ ( 144,181 ) $ ( 150,145 ) Depreciation and amortization 22,688 21,905 45,519 39,750 Interest expense, net 18,778 17,018 34,495 46,622 Income tax expense (benefit) 509 3 57 ( 820 ) EBITDA ( 41,580 ) ( 18,182 ) ( 64,110 ) ( 64,593 ) Loss (gain) on sale of property and other, net 122 ( 6,903 ) ( 1,541 ) ( 6,903 ) Share of (profit) loss of equity method investments ( 1,342 ) 130 ( 1,740 ) 826 Foreign exchange (1) 57,176 1,055 74,250 15,922 Pre-opening expenses (2) 3,741 6,493 7,773 11,318 Non-cash rent (1) ( 2,413 ) ( 4,716 ) 990 5,707 Deferred registration fees, net ( 507 ) 10 1,882 ( 389 ) Share of equity method investments adjusted EBITDA 2,365 1,456 3,704 2,327 Share-based compensation expense 4,274 2,548 12,077 4,677 Other expenses, net (3) 596 8,500 1,061 14,185 Adjusted EBITDA $ 22,432 $ ( 9,609 ) $ 34,346 $ ( 16,923 ) (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 $ 1 million for the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and $ 1 million and $ 4 million for the 26 weeks ended July 3, 2022 and July 4, 2021 . Other expenses, net also include IPO-related costs of $ 7 million and corporate financing and restructuring costs of $ 2 million incurred during the 26 weeks ended July 4, 2021 .
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 July 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) July 3, 2022 January 2, 2022 Long-lived assets by geography North America $ 868,658 $ 806,617 United Kingdom 511,385 571,716 Europe 250,600 270,657 Asia 51,411 56,583 Total long-lived assets $ 1,682,054 $ 1,705,573

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Jul. 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) July 3, 2022 January 2, 2022 Soho House Toronto Partnership $ ( 1,120 ) $ ( 810 ) Raycliff Red LLP ( 3,486 ) ( 2,952 ) Mirador Barcel S.L. 67 450 Little Beach House Barcelona S.L. ( 232 ) ( 203 ) Mimea XXI S.L. 410 429 $ ( 4,361 ) $ ( 3,086 )

Nature of the Business - Additi

Nature of the Business - Additional Information (Detail) - $ / shares		1 Months Ended
	Jul. 19, 2021	Jul. 31, 2021
Common Class A [Member]
Business Acquisition [Line Items]
Stock shares issued during the period shares		502,305
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	$ 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) $ in Thousands, ج.م. in Millions		3 Months Ended					6 Months Ended		12 Months Ended
	Mar. 09, 2022 USD ($)	Jul. 03, 2022 USD ($)	Apr. 03, 2022 USD ($)	Apr. 03, 2022 USD ($)	Jul. 04, 2021 USD ($)	Apr. 04, 2021 USD ($)	Jul. 03, 2022 USD ($)	Jul. 04, 2021 USD ($)	Jan. 02, 2022 USD ($)	Jan. 03, 2021 USD ($)	Dec. 29, 2019 USD ($)	Mar. 09, 2022 EGP (ج.م.)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Liability		$ 1,165,865					$ 1,165,865
Operating lease assets		1,011,047					1,011,047		$ 996,991
Other comprehensive income foreign currency translation gain adjustment, Net of tax		37,434		$ 11,131	$ (1,410)	$ 16,009
Net income (loss)		(83,555)		(60,626)	(57,108)	$ (93,037)	(144,181)	$ (150,145)
Cash flow from operation							13,661	(94,220)
Accumulated deficit		(1,164,270)					(1,164,270)		(1,021,832)
Cash and cash equivalents at carrying value		259,065			48,980		259,065	48,980	212,833
Restricted cash		7,261			$ 7,967		7,261	$ 7,967	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	$ 86,000											ج.م. 71
Previously Reported [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Liability			$ 12,000	12,000					11,000	$ 18,000	$ 17,000
Operating lease assets			5,000	$ 5,000					5,000	13,000	14,000
Overstatement of operating lease expenses			$ 6,000						$ 6,000	$ 5,000	$ 3,000
Net income (loss)		84,000					144,000
Cash flow from operation							14,000
Cash and cash equivalents at carrying value		259,000					259,000
Restricted cash		7,000					7,000
Revision of Prior Period, Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Liability		12,000					12,000
Operating lease assets		$ 5,000					$ 5,000

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jan. 02, 2022
Business Acquisition [Line Items]
Operating lease right-of-use asset and associated lease liability	$ 85,215	$ 27,094
Business combination, Recognized goodwill	$ 198,055		$ 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	Jul. 03, 2022	Jan. 02, 2022	Jul. 04, 2021
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	$ 259,065	$ 212,833	$ 48,980
Restricted cash	7,261	7,829	$ 7,967
Accounts receivable	34,633	19,338
Inventories	42,915	29,697
Prepaid expenses and other current assets	78,992	57,004
Total current assets	422,866	326,701
Property and equipment, net	648,931	684,961
Operating lease assets	1,011,047	996,991
Other intangible assets, net	126,727	132,158
Other non-current assets	4,525	2,348
Total assets	2,434,896	2,381,483
Accounts payable	68,665	71,497
Accrued liabilities	79,227	63,127
Indirect and employee taxes payable	34,236	25,289
Other current liabilities	36,012	29,045
Total current liabilities	360,650	329,763
Other non-current liabilities	853	975
Total liabilities	2,356,856	2,199,291
Net (liabilities) assets	51,091	36,171
Variable Interest Entity, Primary Beneficiary [Member] | Nonrecourse [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Cash and cash equivalents	6,565	7,187
Accounts receivable	2,548	4,137
Inventories	111	127
Prepaid expenses and other current assets	2,810	5,705
Total current assets	12,034	17,156
Property and equipment, net	79,530	89,753
Operating lease assets	228,031	238,786
Other intangible assets, net	288	160
Other non-current assets	182	205
Total assets	320,065	346,060
Accounts payable	5,567	11,258
Accrued liabilities	13,147	12,303
Indirect and employee taxes payable	360	599
Current portion of debt	0	21,092
Other current liabilities	2,744	1,972
Total current liabilities	32,253	57,789
Related Party Loans, Net of Current Portion And Imputed Interest	23,060	0
Other non-current liabilities	383	872
Total liabilities	320,658	336,832
Net (liabilities) assets	(593)	9,228
Sites Trading Less Than One Year [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current portion of operating lease liabilities	2,595	842
Operating lease liabilities, net of current portion	228,131	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	10,435	10,565
Sites Trading More Than One Year [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current portion of operating lease liabilities	33,260	34,513
Operating lease liabilities, net of current portion	901,879	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	$ 264,962	$ 278,171

Consolidated Variable Interes_4

Consolidated Variable Interest Entities - Additional Information (Detail) $ in Thousands, £ in Millions	6 Months Ended
	Jul. 03, 2022 USD ($)	Mar. 29, 2022 USD ($)	Mar. 29, 2022 GBP (£)	Jan. 02, 2022 USD ($)	Jul. 04, 2021 USD ($)
Consolidated Variable Interest Entities [Line Items]
Cash and cash equivalents	$ 259,065			$ 212,833	$ 48,980
Operating Lease, Right-of-Use Asset	$ 1,011,047			$ 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					6 Months Ended
		Jul. 03, 2022	Apr. 03, 2022	Jul. 04, 2021		Apr. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Shedule Of Equity Method Investment Summarized Statement Of Operations [Line Items]
Revenues		$ 243,770		$ 124,079			$ 435,778	$ 196,480
Operating income (loss)		(65,488)		(46,860)			(112,910)	(110,420)
Net income (loss)		(83,555)	$ (60,626)	(57,108)		$ (93,037)	(144,181)	(150,145)
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Shedule Of Equity Method Investment Summarized Statement Of Operations [Line Items]
Revenues		12,671		6,407	[1]		21,918	13,051	[1]
Operating income (loss)		5,645		(1,614)	[1]		4,824	(3,178)	[1]
Net income (loss)	[2]	$ 2,866		$ (1,881)	[1]		$ 2,815	$ (3,178)	[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. The net income (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	Jul. 03, 2022	Jan. 02, 2022
Shedule Of Equity Method Investment Summarized Balance Sheet [Line Items]
Current assets	$ 422,866	$ 326,701
Non-current assets	2,012,030	2,054,782
Total assets	2,434,896	2,381,483
Current liabilities	360,650	329,763
Non-current liabilities	1,996,206	1,869,528
Total liabilities	2,356,856	2,199,291
Net (liabilities) assets	51,091	36,171
Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]
Shedule Of Equity Method Investment Summarized Balance Sheet [Line Items]
Current assets	25,172	33,705
Non-current assets	140,168	137,753
Total assets	165,340	171,458
Current liabilities	14,094	13,976
Non-current liabilities	100,155	121,311
Total liabilities	$ 114,249	$ 135,287

Equity Method Investments Sched

Equity Method Investments Schedule Of Equity Method Investment Summarized Ownership Interests (Details) (Parenthetical) - Soho House Cipura Miami	Jul. 03, 2022	May 10, 2021
Schedule of Equity Method Investments [Line Items]
Percentage of equity interest acquired		50%
Equity method investment, Ownership percentage	50%

Equity Method Investments - Add

Equity Method Investments - Additional Information (Detail) $ in Thousands	6 Months Ended
	Jul. 03, 2022 USD ($)
Business Acquisition [Line Items]
Equity method investment	$ 0

Leases - Additional Information

Leases - Additional Information (Detail) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2022 USD ($) Number	Jul. 04, 2021 USD ($)	Jul. 03, 2022 USD ($) Number	Jul. 04, 2021 USD ($)	Jan. 02, 2022 USD ($) Number
Finance leases, Term of contract	50 years		50 years
Operating leases, Option to extend			multiple
Number of units under Finance lease | Number	2		2		2
Finance leases, Renewal term	25 years		25 years
Number of units subject to operating lease | Number	104		104		101
Accrued rent	$ 9,000		$ 9,000		$ 12,000
Finance lease liabilities, Non current	64,742		64,742		72,582
Finance lease assets, net of accumulated depreciation	56,000		$ 56,000		$ 64,000
Lease reset period			5 years
Operating leases, Rental expenses	31,000	$ 24,000	$ 65,000	$ 53,000
Finance lease assets, Amortization expense	1,000	1,000	1,000	1,000
Finance lease, Interest expense	1,000	$ 1,000	2,000	$ 3,000
Operating lease liability, Payments due	$ 2,236,742		$ 2,236,742
Operating lease, Weighted average remaining lease term	17 years		17 years		18 years
Minimum [Member]
Operating leases, Term of contract	1 year		1 year
Operating leases, Renewal term	5 years		5 years
Maximum [Member]
Operating leases, Term of contract	30 years		30 years
Operating leases, Renewal term	10 years		10 years
2022 [Member]
Operating lease liability, Payments due	$ 268,000		$ 268,000
Operating lease, Weighted average remaining lease term	22 years		22 years
2023 [Member]
Operating lease liability, Payments due	$ 386,000		$ 386,000
Operating lease, Weighted average remaining lease term	21 years		21 years
2024 [Member]
Operating lease liability, Payments due	$ 322,000		$ 322,000
Operating lease, Weighted average remaining lease term	16 years		16 years
2026 [Member]
Operating lease liability, Payments due	$ 320,000		$ 320,000
Operating lease, Weighted average remaining lease term	15 years		15 years

Leases - Summary of The Maturit

Leases - Summary of The Maturity of The Company's Operating and Finance Lease Liabilities (Detail) $ in Thousands	Jul. 03, 2022 USD ($)
Lessee, Operating Lease, Liability, to be Paid [Abstract]
Remainder of 2022	$ 61,776
2023	125,385
2024	128,356
2025	132,358
2026	133,574
Thereafter	1,655,293
Total undiscounted lease payments	2,236,742
Present value adjustment	1,070,877
Total net lease liabilities	1,165,865
Remainder of 2022	2,324
2023	4,682
2024	4,683
2025	4,721
2026	4,647
Thereafter	180,201
Total undiscounted lease payments	201,258
Present value adjustment	136,516
Total net lease liabilities	$ 64,742

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	6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ (56,266)	$ (22,434)
Interest payments for finance leases	(2,336)	(1,271)
Cash flows from financing activities related to leases
Principal payments for finance leases	(137)	(117)
Supplemental disclosures of non-cash investing and financing activities:
Operating lease assets obtained in exchange for new operating lease liabilities	$ 85,215	$ 27,094

Leases - Summary of The Additio

Leases - Summary of The Additional Information Related to Operating and Finance Leases (Detail)	Jul. 03, 2022	Jan. 02, 2022
Weighted-average remaining lease term
Finance leases	43 years	44 years
Operating leases	17 years	18 years
Weighted-average discount rate
Finance leases	7%	7%
Operating leases	8.16%	8.06%

Leases - Summary of The Company

Leases - Summary of The Company's Estimated Future Undiscounted Lease Payments For Current Leases (Detail) $ in Thousands	Jul. 03, 2022 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Remainder of 2022	$ 1,999
2023	15,288
2024	38,525
2025	56,105
2026	66,854
Thereafter	1,117,215
Total undiscounted lease payments expected to be capitalized	$ 1,295,986

Revenue Recognition - Summary o

Revenue Recognition - Summary of Disaggregation of Revenue (Detail) $ in Thousands	6 Months Ended
	Jul. 03, 2022 USD ($)
Disaggregation of Revenue [Line Items]
Total future revenues	$ 77,593
Future periods [Member]
Disaggregation of Revenue [Line Items]
Total future revenues	24,440
Membership And Registration Fees [Member]
Disaggregation of Revenue [Line Items]
Total future revenues	77,593
Membership And Registration Fees [Member] | Future periods [Member]
Disaggregation of Revenue [Line Items]
Total future revenues	$ 24,440

Revenue Recognition - Summary_2

Revenue Recognition - Summary of Contract Receivables, Assets and Contract Liabilities (Details) - USD ($) $ in Thousands	Jul. 03, 2022	Jan. 02, 2022
Revenue Recognition [Abstract]
Contract receivables	$ 34,633	$ 19,338
Contract assets	5,987	5,553
Contract liabilities	$ 129,081	$ 113,630

Revenue Recognition - Additiona

Revenue Recognition - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Revenue Recognition [Abstract]
Revenue recognized, contract liability	$ 24	$ 21	$ 43	$ 37

Inventories, Prepaid Expenses_3

Inventories, Prepaid Expenses and Other Current Assets - Prepaid Expenses And Other Current Assets (Detail) - USD ($) $ in Thousands	Jul. 03, 2022	Jan. 02, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Amounts owed by equity method investees	$ 477	$ 879
Prepayments and accrued income	40,806	26,037
Contract assets	5,987	5,553
Other receivables	31,722	24,535
Total prepaid expenses and other current assets	$ 78,992	$ 57,004

Inventories, Prepaid Expenses_4

Inventories, Prepaid Expenses and Other Current Assets - Additional Information (Detail) - USD ($) $ in Millions	Jul. 03, 2022	Jan. 02, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Raw materials and service stock and supplies	$ 9	$ 8
Finished goods	$ 34	$ 22

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Additions	$ 16	$ 22	$ 38	$ 37

Goodwill - Summary of Goodwill

Goodwill - Summary of Goodwill (Detail) $ in Thousands	6 Months Ended
	Jul. 03, 2022 USD ($)
Goodwill [Line Items]
Beginning balance	$ 214,257
Foreign currency translation adjustment	(16,202)
Ending balance	198,055
UK [Member]
Goodwill [Line Items]
Beginning balance	100,665
Foreign currency translation adjustment	(10,683)
Ending balance	89,982
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	(5,519)
Ending balance	$ 60,627

Accrued Liabilities - Schedule

Accrued Liabilities - Schedule of Accrued Liabilities (Detail) - USD ($) $ in Thousands	Jul. 03, 2022	Jan. 02, 2022
Accrued Liabilities [Abstract]
Accrued interest	$ 1,521	$ 727
Hotel deposits	12,393	9,246
Trade, capital and other accruals	65,313	53,154
Total accrued liabilities	$ 79,227	$ 63,127

Debt - Summary of Property Mort

Debt - Summary of Property Mortgage Loans, Net of Debt Issuance Costs (Detail) - USD ($) $ in Thousands	Jul. 03, 2022	Jan. 02, 2022	Feb. 28, 2019
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	$ 570,764	$ 466,266
Less: Current portion of long-term debt	(11,133)	(6,923)
Total long-term debt, net of current portion	559,631	459,343
Related party loans, net	23,483	21,661
Less: Current portion of related party loans	(423)	(21,661)
Total related party loans, net of current portion	23,060	0
Related Party Loan Maturing September 2023 [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Related party loans, net	23,060	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	423	569
Senior Notes [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	550,094	447,719
Other Loans [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Debt balances, net	20,670	18,547
Mortgages [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	115,845	115,122
Mortgages [Member] | Term Loam [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	54,457	54,293
Mortgages [Member] | Subordinated Debt [Member]
Disclosure of Property Mortgage Loans, Net of Debt Issuance Costs [Line Items]
Property mortgage loans, net	$ 61,388	$ 60,829	$ 62,000

Debt - Summary of Property Mo_2

Debt - Summary of Property Mortgage Loans, Net of Debt Issuance Costs (Parenthetical) (Detail)			6 Months Ended	12 Months Ended
	Apr. 01, 2020	Dec. 31, 2017	Jul. 03, 2022	Jan. 02, 2022	Feb. 28, 2019
Revolving Credit Facility [Member]
Short-Term Debt [Line Items]
Debt Instrument, Maturity Date	Jan. 01, 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. 29, 2024	Feb. 29, 2024
Mortgages [Member] | Subordinated Debt [Member]
Short-Term Debt [Line Items]
Interest rate		7%	7.25%	7.25%	7.25%
Debt Instrument, Maturity Date			Feb. 29, 2024	Feb. 29, 2024
Unsecured Debt [Member] | Debt Instrument, Redemption, Period One [Member]
Short-Term Debt [Line Items]
Interest rate			7%	7%
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%	4%
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								1 Months Ended			3 Months Ended			6 Months Ended		12 Months Ended
	Mar. 31, 2022 USD ($)	Mar. 09, 2022 USD ($)	Jan. 02, 2022 USD ($)	Aug. 31, 2020 USD ($)	Apr. 01, 2020 USD ($)	Feb. 28, 2019 USD ($)	Dec. 31, 2017 GBP (£)	Mar. 31, 2021 USD ($)	Mar. 31, 2021 GBP (£)	Mar. 31, 2021 EUR (€)	Jul. 03, 2022 USD ($)	Jul. 04, 2021 USD ($)	Apr. 04, 2021 USD ($)	Jul. 03, 2022 USD ($)	Jul. 04, 2021 USD ($)	Jan. 02, 2022 USD ($)	Jul. 03, 2022 GBP (£)	Jan. 02, 2022 GBP (£)	Jul. 19, 2021 GBP (£)	Mar. 31, 2021 GBP (£)	Mar. 31, 2021 EUR (€)	Jan. 02, 2021 USD ($)	Aug. 31, 2020 EUR (€)	Apr. 24, 2020 USD ($)	Dec. 05, 2019 USD ($)	Dec. 05, 2019 GBP (£)	Apr. 01, 2017 USD ($)	Apr. 01, 2017 GBP (£)
Debt Instrument [Line Items]
Letter of guarantee			$ 6,000								$ 5,000			$ 5,000		$ 6,000	£ 4	£ 4
Interest Expense											18,778	$ 17,018		34,495	$ 46,622
Long-term Debt			466,266								570,764			570,764		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%																			4%
Carrying amount of the term loan | £							£ 40
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	1,000
Carrying amount of the term loan			$ 21,000								$ 23,000			$ 23,000		$ 21,000	£ 19	£ 16
Fixed rate borrowings [Member]
Debt Instrument [Line Items]
Weighted-average interest rate			8%								8%			8%		8%	8%	8%
Floating Rate borrowings [Member]
Debt Instrument [Line Items]
Weighted-average interest rate											0%			0%			0%
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Line of credit facility																								$ 22,000
Interest rate																								1%
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		$ 4,000	4,000
Property Mortgage Loans			$ 115,122								$ 115,845			$ 115,845		$ 115,122
Debt Instrument, Maturity Date, Description						February 2024
Mortgages [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Interest rate						5.34%
Property Mortgage Loans						$ 55,000
Mortgages [Member] | Subordinated Debt [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date														Feb. 29, 2024		Feb. 29, 2024
Interest rate			7.25%			7.25%	7%				7.25%			7.25%		7.25%	7.25%	7.25%
Property Mortgage Loans			$ 60,829			$ 62,000					$ 61,388			$ 61,388		$ 60,829
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility																									$ 72,000	£ 55
Debt Instrument, Maturity Date					Jan. 01, 2023
Line of credit additional borrowing capacity					$ 25,000														£ 20
Line of Credit Facility, Remaining Borrowing Capacity			$ 96,000								86,000			86,000		$ 96,000	£ 71	£ 71
Interest Expense											1,000	1,000		2,000	2,000
Maximum [Member] | Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Interest Expense															1,000
Secured Debt [Member]
Debt Instrument [Line Items]
Transaction costs											1,000			1,000								$ 12,000
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%	1%
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											12	$ 10,000		22,000	$ 10,000
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%
Secured Debt [Member] | Maximum [Member]
Debt Instrument [Line Items]
Transaction costs											$ 13,000			$ 13,000

Debt - Summary Of Remaining Loa

Debt - Summary Of Remaining Loans Consist (Detail) - USD ($) $ in Thousands	6 Months Ended	9 Months Ended
	Jul. 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	$ 3,757
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	$ 10,151
Applicable interest rate as of July 4, 2021	7.90%
Compagnie De Phalsbourg Credit Facility [Member]
Debt Instrument [Line Items]
Currency		€
Maturity date	Jan. 31, 2025
Principal balance as of July 4, 2021	$ 5,400
Applicable interest rate as of July 4, 2021	7%
Optima Bank Loan [Member]
Debt Instrument [Line Items]
Currency		€
Greek Government Loan [Member]
Debt Instrument [Line Items]
Currency		€
Maturity date	Jul. 31, 2025
Principal balance as of July 4, 2021	$ 1,369
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	Jul. 03, 2022 USD ($)
Debt Instruments [Abstract]
Remainder of 2022	$ 11,195
2023	23,706
2024	117,699
2025	7,511
2026	786
Thereafter	559,691
Total	$ 720,588

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	Jul. 03, 2022	Jan. 02, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	$ 699,119	$ 575,101
Fair Value	710,366	587,564
Senior Secured Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	550,094	447,719
Fair Value	563,348	460,182
Property mortgage loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	115,845	115,122
Fair Value	114,052	115,122
Other non-current debt [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying Value	33,180	12,260
Fair Value	$ 32,966	$ 12,260

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	Jul. 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		6 Months Ended
		Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense		$ 4,274	$ 2,548	$ 12,077	$ 4,677
Share-based compensation expense, net of tax		4,274	2,548	12,077	4,677
Stock Appreciation Rights (SARs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense		2,178	1,893	4,211	3,374
Growth Shares [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense		648	$ 655	1,303	$ 1,303
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense		1,448		6,091
Employer-related payroll expense [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total share-based compensation expense	[1]	$ 0		$ 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			6 Months Ended
	Dec. 31, 2021	Jul. 31, 2021	Aug. 31, 2020	Jul. 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				9,484,453
Stock Appreciation Rights (SARs) [Member]
Share Based Compensation [Line Items]
Share-based payment nonvested award, cost not yet recognized				$ 8
Share-based payment nonvested award cost not yet recognized, period for recognition				1 year 3 months 3 days
Stock Appreciation Rights (SARs) [Member] | 2020 Equity And Incentive Plan [Member]
Share Based Compensation [Line Items]
Share-based compensation options outstanding number				5,541,919	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				$ 3
Share-based payment nonvested award cost not yet recognized, period for recognition				1 year 1 month 24 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				$ 17
Share-based payment nonvested award cost not yet recognized, period for recognition				3 years
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	2,622,877
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		1 Months Ended
	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%
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		3 Months Ended				6 Months Ended
	Jul. 03, 2022	Jul. 03, 2022	Apr. 03, 2022	Jul. 04, 2021	Apr. 04, 2021	Jul. 03, 2022	Jan. 02, 2022	Jan. 03, 2021
Common Class A [Member]
Stock Repurchased During Period, Shares	1,040,428					243,437
Soho House Holdings Limited SHHL [Member] | Redeemable Preferred Share [Member]
Shares, Outstanding				22,970,766	22,970,766			10,000,000
Issuance of senior convertible preference shares (Note 15), Shares					12,970,766
Ending Balance, Shares				22,970,766	22,970,766
Soho House Holdings Limited SHHL [Member] | Redeemable Class C Common Stock [Member]
Shares, Outstanding				21,187,494	21,187,494			16,435,997
Issuance of SHHL redeemable C ordinary shares, Shares					4,751,497
Ending Balance, Shares				21,187,494	21,187,494
Soho House Holdings Limited SHHL [Member] | Common Class A [Member]
Shares, Outstanding				166,575,991	166,575,991			166,575,991
Ending Balance, Shares				166,575,991	166,575,991
Soho House Holdings Limited SHHL [Member] | Common Class B [Member]
Shares, Outstanding				4,469,417	4,469,417			4,469,417
Ending Balance, Shares				4,469,417	4,469,417
Soho House Holdings Limited SHHL [Member] | Common Class C [Member]
Shares, Outstanding				1,710,546	1,710,546			1,710,546
Ending Balance, Shares				1,710,546	1,710,546
Soho House Holdings Limited SHHL [Member] | Common Class C Two [Member]
Shares, Outstanding				10,521,415	3,326,048			3,326,048
SHHL C2 ordinary shares issued in connection with the Cipura Acquisition (Note 3), Shares				644,828
SHHL C2 ordinary shares issued in connection with the Mandolin Acquisition (Note 3), Shares				92,647
Purchase of Soho Works North America noncontrolling interests (Note 3), Shares				3,984,883
Purchase of Scorpios noncontrolling interests (Note 3), Shares				572,410
SHHL C2 ordinary shares issued in connection with the Line and Saguaro Acquisition (Note 3), Shares				1,900,599
Ending Balance, Shares				10,521,415	3,326,048
Soho House Holdings Limited SHHL [Member] | Common Class D [Member]
Shares, Outstanding				2,850,897	2,850,897			2,850,897
Ending Balance, Shares				2,850,897	2,850,897
MCG Common Stock [Member] | Common Class A [Member]
Shares, Outstanding	58,957,243	58,957,243	61,211,748			58,957,243	61,029,730
Stock Repurchased During Period, Shares		(2,254,505)	(324,972)
RSUs vested			506,990
Ending Balance, Shares	58,957,243	58,957,243	61,211,748			58,957,243
MCG Common Stock [Member] | Common Class B [Member]
Shares, Outstanding	141,500,385	141,500,385	141,500,385			141,500,385	141,500,385
Stock Repurchased During Period, Shares		0	0
RSUs vested			0
Ending Balance, Shares	141,500,385	141,500,385	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		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Net loss attributable to Membership Collective Group Inc.	$ (81,959)	$ (55,987)	$ (142,438)	$ (146,466)
Less: Cumulative SHHL preferred shares undeclared dividends	0	(4,737)	0	(4,737)
Incremental accretion of May 2016 preferred shares to redemption value	0	(1,126)	0	(1,126)
Foreign currency remeasurement of redeemable preferred shares	0	908	0	908
Non-cash dividends on the Senior Preference Shares	$ 0	$ (4,177)	$ 0	$ (4,177)
Weighted Average Number of Shares Outstanding, Basic, Total	201,204	151,449	201,832	149,305
Weighted Average Number of Shares Outstanding, Diluted, Total	201,204	151,449	201,832	149,305
Earnings Per Share, Basic, Total	$ (0.41)	$ (0.43)	$ (0.71)	$ (1.04)
Earnings Per Share, Diluted, Total	$ (0.41)	$ (0.43)	$ (0.71)	$ (1.04)
Common Class A [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Adjusted net loss attributable to Class A and Class B common stockholders	$ (81,959)	$ (65,119)	$ (142,438)	$ (155,598)
Weighted Average Number of Shares Outstanding, Basic, Total	201,203,671	151,449,262	201,832,289	149,304,984
Weighted Average Number of Shares Outstanding, Diluted, Total	201,203,671	151,449,262	201,832,289	149,304,984
Common Class B [Member]
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Adjusted net loss attributable to Class A and Class B common stockholders	$ (81,959)	$ (65,119)	$ (142,438)	$ (155,598)
Weighted Average Number of Shares Outstanding, Basic, Total	201,203,671	151,449,262	201,832,289	149,304,984
Weighted Average Number of Shares Outstanding, Diluted, Total	201,203,671	151,449,262	201,832,289	149,304,984

Loss Per Share and Shareholde_5

Loss Per Share and Shareholders' Equity (Deficit) - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	3 Months Ended	6 Months Ended
	Jul. 03, 2022	Jul. 31, 2021	Jul. 03, 2022	Jul. 03, 2022	Jul. 04, 2021	Jan. 02, 2022
Class of Stock [Line Items]
Common Stock, Value, Issued	$ 2,025		$ 2,025	$ 2,025		$ 2,025
Value of treasure stock	$ 19,508		$ 19,508	$ 19,508		$ 0
Common Class A [Member]
Class of Stock [Line Items]
Common stock par or stated value per share	$ 0.01		$ 0.01	$ 0.01		$ 0.01
Common stock shares voting rights				one vote
Stock repurchase program	$ 7,000			$ 50,000
Common stock shares outstanding	58,957,243		58,957,243	58,957,243		61,029,730
Stock shares issued during the period shares		502,305
Common stock shares issued	61,536,720		61,536,720	61,536,720		61,029,730
Conversion of non redeemable common stock shares from one class into another					14,935,193
Share repurchase			2,254,505	2,579,477
Share repurchase value			$ 17,000	$ 20,000
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	$ 0.01		$ 0.01
Common stock shares voting rights				10 votes
Common stock shares outstanding	141,500,385		141,500,385	141,500,385		141,500,385
Common stock shares issued	141,500,385		141,500,385	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) - USD ($) $ in Millions		3 Months Ended	6 Months Ended
	Jan. 02, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Other Commitments [Line Items]
Proceeds from business interruption insurance	$ 1
Recoveries in connection with property damage insurance	$ 1
Soho House [Member] | Other Expense [Member] | Membership Credit To Be Given To Members [Member]
Other Commitments [Line Items]
Marketing expenses		$ 1	$ 0	$ 4
Soho House [Member] | 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			$ 2

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jul. 03, 2022	Apr. 03, 2021	Jul. 03, 2022	Jul. 04, 2021
Income Tax Contingency [Line Items]
Effective tax rate	(0.61%)	(0.01%)	(0.04%)	0.54%
Effective Income tax rate reconciliation, foreign income tax rate differential, percent	21%		21%
Increase decrease in unrecognized tax benefits	$ 5		$ 11
Increase decrease in net deferred tax assets, before valuation allowance	$ 15		$ 25

Segments - Additional Informati

Segments - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Segment Reporting Information [Line Items]
Operating Expenses	$ (212,655)	$ (123,673)	$ (383,219)	$ (196,839)
Consolidated Segment Revenue	243,770	124,079	435,778	196,480
Other Expense [Member]
Segment Reporting Information [Line Items]
Operating Expenses				7,000
Restructuring costs				2,000
Membership Credit [Member]
Segment Reporting Information [Line Items]
Operating Expenses	$ 1,000	$ 1,000	$ 1,000	$ 4,000

Segments - Summary of Disaggreg

Segments - Summary of Disaggregated Revenue (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 04, 2021
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	$ 243,770	$ 124,079	$ 435,778	$ 196,480
Total segment revenue	256,441	130,486	457,696	209,531
North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	99,583	53,833	182,076	92,265
Total segment revenue	103,253	56,430	189,183	99,931
UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	72,148	37,238	137,824	51,431
Total segment revenue	74,060	38,610	141,540	52,840
Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	36,060	12,649	51,584	18,645
Total segment revenue	43,149	15,087	62,679	22,621
Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	207,791	103,720	371,484	162,341
Total segment revenue	220,462	110,127	393,402	175,392
All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	35,979	20,359	64,294	34,139
Total segment revenue	35,979	20,359	64,294	34,139
Membership Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	68,665	46,873	129,960	89,347
Membership Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	33,766	22,344	63,058	43,602
Membership Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	18,465	14,423	35,636	28,054
Membership Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	7,419	5,062	14,393	10,147
Membership Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	59,650	41,829	113,087	81,803
Membership Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	9,015	5,044	16,873	7,544
In House Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	116,357	47,251	207,370	63,992
In House Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	49,666	24,172	90,733	38,428
In House Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	41,652	17,831	79,690	17,891
In House Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	25,039	5,248	36,947	7,673
In House Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	116,357	47,251	207,370	63,992
In House Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	0	0	0	0
Other Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	71,419	36,362	120,366	56,192
Other Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	19,821	9,914	35,392	17,901
Other Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	13,943	6,356	26,214	6,895
Other Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	10,691	4,777	11,339	4,801
Other Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	44,455	21,047	72,945	29,597
Other Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Total segment revenue	26,964	15,315	47,421	26,595
Elimination Of Equity Accounted Revenue [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(12,671)	(6,407)	(21,918)	(13,051)
Elimination Of Equity Accounted Revenue [Member] | North America [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(3,670)	(2,597)	(7,107)	(7,666)
Elimination Of Equity Accounted Revenue [Member] | UK [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(1,912)	(1,372)	(3,716)	(1,409)
Elimination Of Equity Accounted Revenue [Member] | Europe ROW [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(7,089)	(2,438)	(11,095)	(3,976)
Elimination Of Equity Accounted Revenue [Member] | Reportable Segment [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	(12,671)	(6,407)	(21,918)	(13,051)
Elimination Of Equity Accounted Revenue [Member] | All Other [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Consolidated revenue	$ 0	$ 0	$ 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					6 Months Ended
		Jul. 03, 2022		Apr. 03, 2022	Jul. 04, 2021	Apr. 04, 2021	Jul. 03, 2022		Jul. 04, 2021
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		$ 243,770			$ 124,079		$ 435,778		$ 196,480
Total segment operating expenses		(212,655)			(123,673)		(383,219)		(196,839)
Share of equity method investments adjusted EBITDA		2,365			1,456		3,704		2,327
Reportable segments adjusted EBITDA		33,480			1,862		56,263		1,968
Unallocated corporate overhead		(11,048)			(11,471)		(21,917)		(18,891)
Consolidated adjusted EBITDA		22,432			(9,609)		34,346		(16,923)
Depreciation and amortization		(22,688)			(21,905)		(45,519)		(39,750)
Interest expense, net		(18,778)			(17,018)		(34,495)		(46,622)
Income tax expense (benefit)		(509)			(3)		(57)		820
Gain on sale of property and other, net		(122)			6,903		1,541		6,903
Share of loss of equity method investments		1,342			(130)		1,740		(826)
Foreign exchange loss, net		57,176			1,055		74,250		15,922	[1]
Pre-opening expenses		(3,741)			(6,493)		(7,773)		(11,318)
Non-cash rent		2,413	[1]		4,716		(990)	[1]	(5,707)
Deferred registration fees, net		507			(10)		(1,882)		389
Share of equity method investments adjusted EBITDA		(2,365)			(1,456)		(3,704)		(2,327)
Share-based compensation expense		(4,274)			(2,548)		(12,077)		(4,677)
Share-based compensation expense, net of tax		4,274			2,548		12,077		4,677
Other expenses, net	[2]	(596)			(8,500)		(1,061)		(14,185)
Net loss		(83,555)		$ (60,626)	(57,108)	$ (93,037)	(144,181)		(150,145)
North America [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		99,583			53,833		182,076		92,265
Total segment operating expenses		(84,297)			(42,933)		(147,809)		(75,956)
Share of equity method investments adjusted EBITDA		702			652		1,287		1,558
Reportable segments adjusted EBITDA		15,988			11,552		35,554		17,867
UK [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		72,148			37,238		137,824		51,431
Total segment operating expenses		(59,498)			(38,179)		(111,723)		(51,745)
Share of equity method investments adjusted EBITDA		209			98		392		(16)
Reportable segments adjusted EBITDA		12,859			(843)		26,493		(330)
Europe ROW [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		36,060			12,649		51,584		18,645
Total segment operating expenses		(32,998)			(13,886)		(53,854)		(21,486)
Share of equity method investments adjusted EBITDA		1,454			706		2,025		785
Reportable segments adjusted EBITDA		4,516			(531)		(245)		(2,056)
Reportable Segment [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		207,791			103,720		371,484		162,341
Total segment operating expenses		(176,793)			(94,998)		(313,386)		(149,187)
Share of equity method investments adjusted EBITDA		2,365			1,456		3,704		2,327
Reportable segments adjusted EBITDA		33,363			10,178		61,802		15,481
Consolidated adjusted EBITDA		22,432			(9,609)		34,346		(16,923)
Depreciation and amortization		22,688			21,905		45,519		39,750
Interest expense, net		18,778			17,018		34,495		46,622
Income tax expense (benefit)		(509)			(3)		(57)		820
EBITDA		(41,580)			(18,182)		(64,110)		(64,593)
Gain on sale of property and other, net		122			(6,903)		(1,541)		(6,903)
Share of loss of equity method investments		(1,342)			130		(1,740)		826
Foreign exchange loss, net	[1]	(57,176)			(1,055)		(74,250)		(15,922)
Pre-opening expenses	[3]	3,741			6,493		7,773		11,318
Non-cash rent	[1]	(2,413)			(4,716)		990		5,707
Deferred registration fees, net		(507)			10		1,882		(389)
Share of equity method investments adjusted EBITDA		2,365			1,456		3,704		2,327
Share-based compensation expense, net of tax		4,274			2,548		12,077		4,677
Other expenses, net	[4]	596			8,500		1,061		14,185
Net loss		(83,555)			(57,108)		(144,181)		(150,145)
All Other [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total consolidated segment revenue		35,979			20,359		64,294		34,139
Total segment operating expenses		(35,862)			(28,675)		(69,833)		(47,652)
Share of equity method investments adjusted EBITDA		0			0
Reportable segments adjusted EBITDA		$ 117			$ (8,316)		$ (5,539)		$ (13,513)
[1] Includes the effect of a prior-period error correction, as discussed in Note 2, Summary of Significant Accounting Policies—Basis of Presentation. Includes membership credits expense, COVID-19 related charges and corporate financing and restructuring costs. The entire balance of these costs is related to pre-opening activities for our Houses in each of the periods presented. 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 $ 1 million for the 13 weeks ended July 3, 2022 and July 4, 2021, respectively, and $ 1 million and $ 4 million for the 26 weeks ended July 3, 2022 and July 4, 2021 . Other expenses, net also include IPO-related costs of $ 7 million and corporate financing and restructuring costs of $ 2 million incurred during the 26 weeks ended July 4, 2021 .

Segments - Summary of Long-live

Segments - Summary of Long-lived Asset Information By Geographic Area (Detail) - USD ($) $ in Thousands	Jul. 03, 2022	Jan. 02, 2022
Segment Reporting Information [Line Items]
Long-lived assets by geography	$ 1,682,054	$ 1,705,573
UNITED KINGDOM
Segment Reporting Information [Line Items]
Long-lived assets by geography	511,385	571,716
North America [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	868,658	806,617
Europe [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	250,600	270,657
Non-US [Member]
Segment Reporting Information [Line Items]
Long-lived assets by geography	$ 51,411	$ 56,583

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 03, 2022	Jul. 04, 2021	Jul. 03, 2022	Jul. 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	$ 1,011,047		$ 1,011,047		$ 996,991
Operating Lease, Liability	1,165,865		1,165,865
Operating Leases, Rent Expense	31,000	$ 24,000	$ 65,000	$ 53,000
Lessee, Operating Lease, Option to Extend			multiple
Due to Related Parties, Current	423		$ 423		21,661
Raycliff Capital LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date			Dec. 15, 2039
Operating Lease, Right-of-Use Asset	21,000		$ 21,000		23,000
Operating Lease, Liability	22,000		22,000		22,000
Operating Leases, Rent Expense	$ 1,000	1,000	$ 1,000	1,000
Lessee, Operating Lease, Term of Contract	19 years		19 years
Soho Works Limited [Member]
Related Party Transaction [Line Items]
Operating Lease, Right-of-Use Asset	$ 86,000		$ 86,000		97,000
Operating Lease, Liability	103,000		103,000		117,000
Operating Leases, Rent Expense	2,000	3,000	$ 5,000	6,000
Yucaipa Companies LLC [Member]
Related Party Transaction [Line Items]
Lease Expiration Date			Dec. 31, 2038
Operating Lease, Right-of-Use Asset	17,000		$ 17,000		11,000
Operating Lease, Liability	21,000		21,000		17,000
Operating Leases, Rent Expense	$ 1,000	1,000	$ 1,000	2,000
Lessee, Operating Lease, Term of Contract	20 years		20 years
Due to Related Parties, Current							$ 10,000
Management Fees Received	$ 2,000		$ 4,000
Material Fees		0		0
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		9,000
Operating Lease, Liability	15,000		15,000		15,000
Operating Leases, Rent Expense	1,000	1,000	$ 1,000	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		30,000
Operating Lease, Liability	33,000		33,000		$ 33,000
Operating Leases, Rent Expense	$ 1,000	1,000	$ 2,000	2,000
Lessee, Operating Lease, Term of Contract	25 years		25 years
Le Vallauris [Member]
Related Party Transaction [Line Items]
Lease Expiration Date			Mar. 16, 2037
Operating Lease, Right-of-Use Asset	$ 7,000		$ 7,000
Operating Lease, Liability	8,000		8,000
Operating Leases, Rent Expense	$ 1,000		$ 1,000
Lessee, Operating Lease, Term of Contract	15 years		15 years
Soho House Design Services [Member]
Related Party Transaction [Line Items]
Fees Received from Affiliates	$ 4,000	$ 0	$ 5,000	$ 0

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	Jul. 03, 2022	Jan. 02, 2022
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	$ (4,361)	$ (3,086)
Soho House Cipura (Miami), LLC [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(1,120)	(810)
Raycliff Red LLP [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(3,486)	(2,952)
Mirador Barcel S.L [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	67	450
Little Beach House Barcelona S.L [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	(232)	(203)
Mimea XXI S.L. [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Due from (to) Related Party	$ 410	$ 429

Subsequent Events (Additional I

Subsequent Events (Additional Information) (Details) - Common Class A [Member] - USD ($) $ in Thousands		1 Months Ended	6 Months Ended
	Jul. 03, 2022	Jul. 31, 2021	Jul. 03, 2022
Subsequent Event [Line Items]
Stock repurchase program	$ 7,000		$ 50,000
Shares repurchased	1,040,428		243,437
Proceeds from common stock	$ 2
Stock Issued During Period, Shares, New Issues		502,305