When you say it won't kick over, do you mean it won't fire like it's about to start?
While you are kicking it over trying to start it have you tried using the choke?
Any difference?
The carby has a good clean, oiled, foam filter on it yeah ?
What carby is on it, any of these ?
China Mikuni 22/26mm copy
Or a Jin-Ke, Shen-way, PZ19 or PZ22 china Keihin copy
After trying to kick it over, pull the spark plug out and see if you can notice petrol on the tip
Also when you say it has spark, is the spark bright blue/white or orangy yellow ?
And is the spark plug an NGK C7HSA or a crappy chinese Torch brand A7TC ?