Just to clarify the issue, you overhauled the top end but when it is assembled the timing marks didn't line up so when you turned the engine over by hand, the pistons would hit the valves?
Then you set the timing to the marks and now it will not start?
If that is the case, it may be 180 degrees out causing a no start so let's check the compression and confirm that it is not starting due to low or no compression.
Please run through this and let us know what you find and then we can go from there.
We don't have a manual on this vehicle as it is not offered here in the USA but we can help with the idea of what is happening here. Thanks
Wednesday, August 25th, 2021 AT 3:58 PM