The Marylebone Theatre features a single, purpose-built auditorium with a pronounced, steep rake designed to provide excellent sightlines from all seats. Seating consists of comfortable, individual upholstered chairs with armrests.

Legroom is generally considered good for a theatre of this capacity, offering a comfortable experience for most people. Due to the significant rake, views of the stage are largely unobstructed by the heads of people in front, even from the rear rows, ensuring a clear perspective of the performance.

The stage is at eye-level for the front rows, gradually transitioning to a slightly downward view towards the back. There are no traditional pillars or architectural elements within the auditorium that cause restricted views.

The intimate nature of the space ensures a close connection to the performance from every seat. Some seats at the extreme ends of rows may offer a slightly angled perspective of the stage, but this is a minor consideration given the overall design and the theatre's compact size.