I�ll try to address each of your points individually;

1) I am pretty sure the idle mixture is not able to be adjusted on this type of carby. This type doesn�t have a form of adjustment that I am aware of. I might be wrong though
2) When re-installing the new seat I inspected the needle and it was in good condition with a nice point and no buring. I was using a standard tecumseh kit so I could not replace the needle as the ultima needles are different to the standard tecumseh needles. The seat was replaced like I mentioned earlier
3) It definitely did not idle correctly and then gradually become richer. It would simply not idle at all. Full speed was too fast � but it was smooth. Installing the seat has improved the situation.
4) The spark plug confirmed the engine was running rich as it was blacker than expected.

My main issue was to do with the flooding however I am reasonably confident this issue has now been resolved. I am assuming the float must have got stuck. I didn�t get a chance to try it this morning before work but I did confirm if was not flooding and Hydrolocking the engine like before.

I have wound the idle and full speed screws right out on the linkages after adjusting the carb last night. I also made sure the linkages are functioning correctly, which they were.