1, First off drain the fuel tank and carby completly,then add some fresh clean fuel.
2, Make sure the choke is working properly.
3,If everything appears to be working ,choke ,fueling,sparking,timing etc,then get a couple of strong mates,or find a steep hill.Prefrably both.Put motorcycle in high gear and give it a good fast push/rolling start and release the clutch.This will turn the engine over much quicker than kicking and will clear out any oil residue or stale fuel build up in the cylinder . A bit trickier but also works well,give it a tow with a vehicle.If the bike still won't run,then you have to methodicaly test the fuel system,electrics, timing,valve clearance.