OzzyLime

So a neighbor has a 2.8 A6 and repeatedly let the car run low on coolant. It ended up leaking coolant from a blown head gasket, and he replaced said blown head gasket. Car will not start now (I went out there and checked for spark (X), fuel (X) and compression... 30 psi roughly on all cylinders. Am I correct that this is the timing being a tooth off? I want to help him get the car back on the road, I recall a few years back when I did my timing belt there was a pretty good guide that explained how to get the timing set perfect (I lent him my cam and crank lock tools also). Any help is greatly appreciated.