1. Fresh fuel, drain all the fuel out of the bike and almost tip it over to get absolutely all of it out (old oil and fuel will cause problems, if you try to start it it will foul the plug almost instantly)
2. Check for spark, unscrew the plug but leave it connected to the coil, touch a screw driver on the head and hold the spark plug next to the screw driver, get someone to kick it, look for a spark (or feel a hell of a shock)
3.Clean air filter, might have cobwebs from sitting in there for so long, it will have some dust at least.
4. Check compression. remove the plug, put your thumb over the plug hole and get someone to give it a kick it should shoot your thumb off, if it doesn`t - no compression= rebuild time.
5. Check fluid levels, i have heard some bikes have a safety mechanism that will not allow them to start without case oil or coolant (havent come across one but you might be the lucky first).
6. Get a BRAND new NGK - R plug, they are about $20 FOR 1 PLUG but when my cr 125 was playing up i tried kicking till my leg hurt with no success, went out bought a NGK-R and gave it a half hearted kick and it roared to life so now i swear by them.
7. Make sure u use a proper starting technique, check the fuel line is OPEN, always start a 2T with the choke ON, Put it into 3rd gear, roll back and forth till the wheels lock up either way, twist the throttle once or twice to prime it all up. PUT IT BACK INTO NUETRAL ! then with put your hand on the throttle and push it forward (away from you), no acceleration otherwise you will flood it and foul the plug.
If that doesnt get it started then there might be something more sinister lurking behind the problem.
and trust me - You cant kill a 2 Stroke so don`t be scared to give things a go.