Ok guys,
Sorry DK for my error, when the timing marks are lined up no1 cylinder has both valves fully closed and the 'arms' can wiggle (I should mention they are roller rockers).
Non firing I determined by getting the engine to sort of idle as well as it can on 2 cylinders and then pull the plugs. Pulling cylinders 1 and 4 kill the engine. Cylinders 2 and 3 do nothing to the engine sound or revs.
I did the thumb test and all cylinders push my thumb away.
Something I have noticed, The sparking plugs on 2 and 3 are dry, which is confusing. There is a faint smell of fuel but nothing excessive.
The Carb is backfiring every so often, usually killing the engine dead.
Thank you all for your help.