A race-focused example of the impressive lightweight kit car, built to a very high specification by Meridian Motorsport. Power comes from a re-bored and upgraded 1.9-litre Toyota 7A inline-four, coupled to a five-speed quick-shift Quaife 'dog box’ transmission and a Subaru WRX limited-slip differential. Having been assembled, set up, corner-weighted and dynamometer tested, but never been registered or raced, it is now offered from the custody of its second owner. Designed by South African company Birkin as a modernised version of the Series 3 Lotus 7, the S3 features independent rear suspension, for improved handling and responsiveness. Built by Meridian Motorsport, this 800kg example comprises a one-piece fibreglass bonnet and scuttle, wide rear arches, and fibreglass tonneau and boot covers, all mounted with Zeus fasteners. It rides on 13-inch Compomotive CXR wheels, measuring 8-inches wide at the front and 10-inches at the rear, shod with slick Avon tyres. Inside, it has a single Birkin bucket seat with a six-point Willans harness, as well as a quick-release Sparco steering wheel and a CAMS-compliant roll cage with a forward brace and a driver’s side anti-intrusion bar. The car has been wired for motorsport use, with a cut-off switch and simplified dashboard controls for the lights, wipers, and digital display. Mechanical upgrades include Nitron Racing Systems adjustable alloy shocks, adjustable front and rear anti-roll bars, and four-pot front brake callipers. Its Toyota 7A engine has been bored out to 1.9-litres, and now also features forged pistons, billet rods, a ‘silver top’ 20-valve head ported to flow bench design, Toda valve springs, custom cams, individual throttle bodies, a lightweight steel flywheel and a Competition clutch. There is also a baffled cast aluminium oil sump, a Moroso accumulator, a new control valve, a remote oil filter and a 25-row oil cooler. Its ECU is a MoTec M4 item with traction control, linked to a Race Technology DASH2 and a DL1 data logger. Accompanying the vehicle will be a list of parts used during the build, along with a recent dynamometer reading. The seller is not aware of any bodywork damage. Its original paintwork is reported to be in excellent condition, with some very light scuffs near the bodywork fasteners. Inside, there are faint creases on the seat pads and some surface marks on the carbon-fibre dashboard panel, but the cabin appears to be in good shape overall. The seller is not aware of any mechanical or electrical faults. Its most recent service was undertaken by the seller, who changed the engine oil, oil filter and air filter. This Birkin S3 is a track-focused example of the lightweight kit car, built to a high specification by Meridian Motorsport, but which has never been registered or raced. Now, with just 100km displayed on the odometer, it would make a competitive entrant in amateur race events, or a hair-raising track day toy. The description of this auction lot is, to the best of the seller's knowledge, accurate and not misleading. Collecting Cars requests a range of detail about the lot from the seller, and performs a level of due diligence. However, bidders must satisfy themselves as to the accuracy of the description, and conduct any research they feel is necessary before committing to a bid. Please see our Terms and Conditions for full details.