110cc has spark , fuel and compression but wont start

Please help. My sons 110cc quad has stopped working. I have put in a new spark plug.( it is sparking when earthed against the head).I have put in fresh fuel.I have cleaned the carbie , including the jets. The fuel bowl is filling up( as is evident when i undo the fuel bowl drain plug, it continously drains.)The starter motor is fine, cranks fast.But it still wont start. I have set the valve clearances,  .004 intake and .006 exhaust. The air cleaner element is removed, so there is no restriction of air. I have even used engine starter 25% Ether spray, and i have not even been able to make it fart. With the spark plug out and my finger over the hole while cranking, my finger gets blown off, so compession should be fine. What else do i look for.   P.S Im from Australia.  

come on guy's. Someone must be able to help.  

Yes  someone please help I'm having the same problem  

Hey check the valves push rod's they most likely need to be adjusted and check the carb it might need adjusting to.  
The Devil Made Me Do IT

Hello,
 First, make sure that you have a good spark plug, preferably a new one. Also make sure that your coil wire reads around 7k ohms per foot. I believe that's the resistance reading though any automotive manual will tell you this.
 If these check out okay then it may be your ignition circuit is not active or sufficient. If it's cranking, but not starting you may not be getting sufficient voltage to your coil/ignition system.
 Most ignitions require a minimum of 7-8 volts at the coil to run. If it's happening at first start I would suspect a low or poor battery. There may be enough to crank, but it may be robbing juice from your ignition.
 By pull starting you're not demanding voltage from your ignition system; therefore there is enough voltage for the coils to work. By starting it after it runs with the electric starter you have already charged up the battery enough to start it with your starter.
 I would check your ignition wire at the coil first.
 Try taking a voltage reading at the positive pole of the coil when you’re cranking. It should be at least 7-8 volts though some vehicles may require higher. Set your multimeter to the voltage range that contains 12 volts if it's an analog meter (Dial or needle type. If it's digital you don't have to.) on the DC voltage setting. If the voltage is low then most likely that's your problem. You can also check by seeing if you get spark, but do this with an extra spark plug. Leave the ones in the engine to keep the demand.
 You may have a bad battery or there may be a draw when it's off. You can check this by putting an ohmmeter (I think the setting is mill amperes or something like that as I don't have my meter in front of me) between the positive side of the battery and the positive cable. The cable must be disconnected. There should be no draw. If there is then that's your problem.
Good luck.