timing spot on new plugs
take out the plugs check the spark
Can be a torturous path working through what could be wrong. DAMHIK
These bikes should start after three kicks often less, if it doesn't your time is better spent working back through the things you've replaced, new stuff does fail unfortunately
Could do with a bit more info though - model and so forth
Some suggestions - no offense intended if you've already been through them
timing can be spot on but on the wrong spot however if it has fired up and run for a short while the timing cannot be far out, unless it's moving - check magneto pinion AA unit points plate and cam ring are fixed.
all being well there, change back to your old plugs, a spark with the plug sitting on the crankcase does not necessarily mean there will be a spark in the combustion chamber and new plugs are notorious for giving up the ghost in the dark or damp.
the carb, are the plugs wet after kicking over, valve timing (easy to move the engine with the idler off again DAMHIK)
My stab in the dark would be plugs followed by carb - anyway best of luck with it and remember rest your leg after three kicks and exercise eyes and little grey cells