Saving Old Seagulls

Hello
Working on a 58-59 SJP 40 plus
turns over nice compression etc
NO SPARK!
-new plug gapped properly, tested the continuity on the lead (spark plug wire)
-Made sure the ignition side of the lead was making good contact with the coil
-cleaned the points and gapped them properly (have done this succesfully for a few motors now)
-tested the coil ALA the FAQs page got about 2.7 k resistance between the lead hookup and the magneto baseplate
-The Flywheel still seems to be reasonably magnetic when compared to my other seagulls, in fact it's better than some which start annd run fine
Can't seem to get a spark
Is the coil resistance too low? My others read around 3.8- 4.8 ish
Am I missing something really obvious?
Any ideas

if you have only set the points on a century before make sure you are setting the forty points using the correct cutout in the flywheel which is the one that is over the points when the piston gets near the sparkplug. pretty sure this is different in the bigger engine also make sure that the baseplate is tight and that the timing srew is in its correct position which is pointing straight towards the bow on a forty

Hi thanks for responding
I've done the points on several different seagulls 40 plus (mark one and two)40 minus 40 featherweight and an older century..I basically just rotate the flywheel till the points are open the widest and set them then..it seems to have been working so far..
I think the base plate is tight and the screw is right smack dab in the middle of the front as you suggested
(the same as my other 40s)
I appreciate any and all suggestions though
If you have any further ideas please send them over!

Try taking the plug out, put a screwdriver in. Check for TDC then adjust the points.

Change the plug lead for a known good worker.

I might sound like a stuck record but.

My money is on a duff coil.

H-A

THanks all
Anyy and all suggestion appreciated
I did try another lead but I will try aniother one off a working engine to be extra sure as it's an easy thing to try
As my Father says.."try all the easy things first"
I have other coils (spare one and one in parts engine) but I was trying to avoid popping the flywheel off
Don't have another set of hands available
I do get a reading from it when I test it (2.7 K) but that's a little lower than the 3-5 K mentioned on the SOS facts page
I'll have a go at all these ideas and post my results
Thanks again

Made sure it was top dead center, regapped it though it maybe at most was a little tight, now a little more open
Got spark, then discovered the jet up from the bowl was fouled on the carb , cleaned it out, vroom vroom!
runs great
THanks all for your help and patience

you pessimist H.A!