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You may also want to try this since you have spark- remove the plug and turn the engine over several times to clear any excess fuel. Trickle a FEW DROPS of fuel mix in the plug hole and replace the plug.
Give it a try and if it fires and runs for a few seconds that way, then quits, you are starving for fuel.
Check to make sure you have fuel to the carb, and if after you confirm fuel is going to the carb, then I'd check for a manifold leak, either at the carb to manifold junction, or at the gasket where the manifold bolts to the jug- both places are notorious for leaking.
One last thing- on one of my kits, where the carb has the splits/slots (manifold side) the slots were too deep and I cured that by running it on my belt sander until I ground off a 1/4", after that, it sealed fine.