Are they only entering the one car, or are they going to expand to two cars in the future? Since they're the old Mini Team Portugal entry, they'd have access to a second car - but at the same time, that might be too expensive. That said, Koscioszko's presence in the team leads me to believe that the "Lotos" in the team name actually refers to
Grupa Lotos, a Polish oil consortium, which is registered on the WIG20, the twenty largest companies in Poland. They've sponsored Koscioszk in the past through their Dynamic brand, which I imagine is an engine lubricant like Castrol's Edge. So the teams should be able to get plenty of sponsorship for the team; perhaps enough to run two cars - especially if they were to put a second Polish driver in the car.
Of course, they could probably find a well-funded second driver out there somewhere. There's Ott Tanak, the van Merksteijns, Atkinson, Henning Solberg, Matthew Wilson, Jarkko Nikara, Dennis Kuipers, Hans Weijs and Evyind Brynildsen out there without drives (though I think Brynildsen has something lined up for Sweden).