Direct drive (TKM bt82) not starting, urgent help needed!

I have a direct drive senior tkm bt82 115cc old style, and today I decided it was time to start it up. I have got the carb set up to a high jet setting as said from tal ko, I have an exhaust and all the parts there, the spark plug is brand new and for normal temp weather (in Britain). We also have the correct fuel mix of racing castor oil and super unleaded E5 fuel that was bought today. First we primed the carb until fuel was visible, we then connected everything up and tried to start it on the trolley by spinning the tyres and turning over the engine, this did not work as it was hard to turn the tyres due to pressure in the engine. Nothing happened so we switched the spark plug to a new one and there was still nothing, we checked and there is fuel entering the engine. Next we moved the kart to the floor and tried to push start, this didn’t work either, we then tried lifting the back and pushing it down while pushing it. We have tried choking, but I have not used accelerator pedal through all procedures. My engine is older style and has been sat for 1 year but had been run fine from last owner. We have suspected it might be the pvl ignition or the engine timing as these are the only things we can think it might be. I was hoping to get on track next week so urgent help is needed! Pictures attached.

More photos:

Final photos:

If you suspect ignition, here’s some things to check:

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Thanks, I will take a look