Ran out of time today but swapping float bowls from a running bike made no difference. Pops and bangs but no fire up.
Because this engine is rebuilt from the crank up I have confirmed that when the pistons are at the top of their travel, the OT line is in the timing window. This confirms the flywheel is fitted correctly.
Having gone back through photographs, I’m confident of the crank / cam timing
Going to recheck valve clearances next but I’m leaning towards a carb / fuel problem.