I THINK that they are a dealer/small manufacturer, in that they take commercial products (mainly NQ) and modify/repaint them to a greater or lesser extent, then sell them direct to customers via eBay and/or their webshop. They also seem to sell "package deals" of a commercial loco (eg: the Trainline Mallet) plus a few of their repainted NQ coaches or wagons.
It would be very interesting to hear from anyone who has one of their "products", to see what the quality of their conversion work and painting is like....
Jon.