Thanks for the messages.
I purchased the mower knowing it had no spark but thought I could clean it up and try and get it working. Still hope I can.
This is why I had pulled the the engine apart at the start. What I have done so far is new spark plug, cleaned and set the points. I'm struggling on how to get the correct gap between the coil and the flywheel as once I put the flywheel on I can't access it. Is it all just trial and error? Next step is to test resistance on the coil probably should of done this from the start.

Thanks for the advice