Just like to say thanks Andy, Stuart and Charlie for all the good advice as usual.
I did everything you all suggested and it turned out that the timing had not slipped, but that the arrows on the flywheel and crankcase do not accurately set it. In doing it manually the arrows are now about an inch or so apart when the piston is TDC.
I am glad to say it now starts first pull every time, so thank you.
Now on to the next question if I may – Is there a drain plug for the tiller oil? I have found the one for the clutch oil (and have drained and replaced that oil), but I cannot find one for the tiller section. I can see the filler plug for this, but not a drain plug. Any ideas?