Moved to the workshop.
Spark, fuel and compression are all you need. The timing has to be right also so check the compression and the timing.
What exactly happend if you pour fuel into the plug hole and try and start it?
Cylinders can get flushed of oil so leave the plug out for a while and try a little clean engine oil down the bore and turn it over with the plug out. Then take the air filter out and squirt some wd40 into the carb and push the starter.