They're off an abandoned scratchbuild project for VBCW which is why they're partly painted. The hub is punched plasticard, with the detail cut prior to forming with hot water, set into a thick plastic washer which I've engraved and cut tyre detail into.
If you do a search on here for Brent's, of Company B, thread about making wheels and tyres he goes into great detail about making them with tons of photos.