1946.
This was formed by Mr Lincoln Laidlaw who took over Messrs Higgins and Clotworthy. They pioneered the making of hand bag frames, and there was a good demand, and though the Australian market was also tapped, the work was seasonal, and to fill in the slack period.

In 1948, the company made its first 'Lincoln Toy'... a Gyroscopic spinning top! In 1954, a property on Great South Road was purchased and added to in 1958, and again in 1959. "Boy! Oh! Boy! -- A Lincoln Toy!" was a well known catch phrase, and their brands of toys, including the ill-fated, die-cast 'Matchbox toys', later called Mini Models, made by BRENTWARE were well known. Die-cast Micro Models of MATAI fame and others from all over the world were in popular demand for many years.

In 1983-4, they joined with SCOTT GROUP LTD AND P.C.HENDERSON NZ LTD.