Quote from their website:

C & L Finescale are the suppliers of a well proven range of track parts for over 30 years using code 75 and code 125 Bullhead Rail for 4 and 7mm scales. The range allows the modeller to build almost all track formations which were built with bullhead rail, there are individual rail chairs, rail parts, flexi track and point kits containing all of the parts to build a point and supplied with either HiNi Nickle silver or Steel Rail in both 4mm and 7mm. This allows the modeller to construct their layout to chosen standard OO, EM, P4, F7. Their is also useful range of materials and a growing range of O Gauge RTR and Kits.