Well I have lined up all marks on both sides , the left cam was quite a lot out and the right cam was only a few teeth out , have tightend belts up, turned over by hand twice , all ok with all marks lining up.
Still no start up
you have the cams set correctly now with the tdc marks.
check the ignition timing again for me please.
where you have the crank at tdc, and the cam lobes on No1 cylinder at the 10 to 2 position, as we discussed earlier. that means that the spark must be at the opposite side. so take the distributtor cap off and make sure the rotor arm is pointing at the lead that goes to No.2
bear in mind the firing order is 1-3-2-4 which is unusal to the usual in-line 4's
also have you got the cylinder layout correct?
if you stand in front of the car looking at the engine, then on your left (drivers side) you have No.1 nearest the radiator and No.3 nearest the gearbox. on the right (passenger side) you have No.2 nearest the radiator and No.4 nearest the gearbox.
sorry if that's obvious, but once you have the basics it should start.
you have fuel up if it is coming through the accelration pump jet, so that should be ok.
also get an old spark plug and clip it in one plug lead. rest it on the engine or anywhere metal & clean (not painted) and crank the engine over to make sure you have a healthy spark.