This report presents the results of a heritage assessment and a heritage impact assessment that were carried out by South West Archaeology Ltd. (SWARCH) as part of retrospective planning permission for the change of use of 8A and 8B Allhalland Street, Bideford, Torridge, Devon. The work followed the guidance that is outlined in: Standard and Guidance for the Archaeological Investigation and Recording of Standing Buildings or Structures (CIfA 2020); and Understanding Historic Buildings: A Guide to Good Recording Processes (Historic England 2016). The discussion of the setting followed the approach that is outlined in the appropriate guidance (DoT Guidance and Historic England 2015). The building represents a fine 16th century merchant's house which received a comprehensive phase of aggrandisement and rationalisation during the 18th century, with the jettied front likely rebuilt in brick. The building was once owned by merchant banker J. S. Ley and it was situated adjacent to Bideford's Old Bank. The 19th century represents a narrative of slow decline and eventual subdivision of the building, with the first phase of conversion to commercial use occurring during this period. A phase of later 19th century works to the southern half of the building raised it to an upper-second storey, whilst the brick frontage and the windows were altered with arts and crafts details. The building survived little altered until the 1970s-1990s, at which point it was converted into the first in a series of restaurants, offices, and retail spaces, with various historic details stripped out and relationships altered by the blocking of openings. The building is currently undergoing renovation and conversion. Whilst much of the work is sympathetic and well considered, some of it has reinforced or consolidated the earlier alterations which has hampered the narrative interpretation to some extent but is not actively harmful. Much of the modern changes further subdivide rooms that were already altered during the 20th century and care has been taken to cut around cornicing and to abut partitions to historic walls. On balance, it is felt that the proposed changes to the building are likely to be positive over time as its size and its historic complexity mean that the building arguably has a higher risk of falling into dereliction than a standard house.