Combustion requires 3 things:
Compression. Fuel. Sparks at the right time.
Is it actually sparking? Take a spark plug out, plug it back into its HT lead, hold the plug threads firmly against bare metal on the engine and check it's sparking as you turn the engine over. If yes, is it a good, fat blue spark? Then lift the plug off the engine *ever* so slightly, and gradually increase the distance between plug and engine to guage how far the spark can jump.
Next - has it actually got fuel in the tank? If yes, is the petrol tap in the right position? If the fuel's low it might need to be on "res". Is fuel getting as far as the carb? You should be able unscrew the drain screw at the bottom of the carb float bowls. Preferably with a small plastic tub beneath them - that way if there IS fuel in there (there should be) then you can also collect it & check it's condition - looking for dirt, rust, water, emulsion etc.
Should only take half an hour to check those carefully (check the sparks first - BEFORE you're surrounded by petrol vapour)... Also, you DO need to check both...
arrrf.