OK this is a back to basics

First off all check the NEW glow plug by taking it out and putting it in the Ignightor it should glow at the bottom a bright orange colour!! If it doesnt thats your prob

Other wise yeah burnt toe gave you some other possibilites so try them and come back and let us know

also if its not working then you will need to give us a few more specifics to help!! i.e How many turns is low end and high end needles and what happens when u turn it over with out a glow plug in? is fuel getting to the carb? is the idle needle set right?? AS Much info as you can!