Hi,
Does it start off the pull cord?
If so, you can assume that the engine and fuel system is ok.
Remember to fully depress the brake/clutch, otherwise the starting electrics are inhibited.
Assuming all these things, my bet is the battery. Even a re-charged battery showing around 12volts will not have enough kick (amperage) to power the starter motor. Best way to check this before spending £40 or £50 on a new battery is to try jump leads from your car battery when it is running (the car).
I checked and double checked the wiring on mine and also charged the battery but it still didn't have enough grunt to get it going. If you hear a clicking noise from around the battery area when you turn the key I would be pretty confident that this is your problem. A new battery actually chucks out around 13 or 14 volts and plenty of current (amps).
Give the jump leads a go first.
Cheers
Matt
Matty, June 2009