There are various UK companies recreating iconic classic cars as brand new vehicles.
Examples are
MST Cars
https://mst-cars.com/ They will build you a new Mk1 or Mk2 escort to your specification, but mostly they are updated/upgraded with modern Ford engines and running gear cost in the region of £100k
Mini Remastered by David Brown Automotive
https://www.davidbrownautomotive.com/mini-remastered/Similar money to a new Escort
Then there’s Eagle Cars (E type) Frontline Developments (MGB GT)
The pattern for all the above is desirable classics that were produced in large volumes ( compared to Elans) with a large pattern part backup.
A new Elan is possible, the cost would be around 80k, it would have to be a high proportion of brand new parts, some reconditioned parts are allowed but they must have evidence (invoice). Note that the MST Escorts don’t have any Ford badges, so I doubt you could call a new Elan a Lotus unless licensed by Geely.