Tim Dyke of MPH Models originally produced these kits as part of his range of cars that had appeared at Le Mans.  Tim has a reputation of being a extremely accurate and precise modeller and his handbuilt models fetch many hundred of pounds.  The kits will build into the road version of the GT160 of which just three full size cars were produced.  Full build instructions are included.
When Tim moved on to other things, ELVA Racing took over the production of these kits using all the same parts suppliers, and so it is only the name on the box that changed.  
These are NOS found in a storage box and once all the kits are sold there will be no more.  
A great opportunity to buy at substantially less than the original price.  A rare item.