Many thank to you all for your help, I'll respond in the same order, please tell me if I'm doing anything wrong as I'm not very computer / forum savvy!
Tony Brooks - No, it isn't just stiff to turn, it is locked solid - I've had big Stilsons with a scaffold pole lever on the pulley drive at the front of the engine & also tried the prop shaft drive outside the gearbox. The gearbox I think is manual, and in neutral it will turn, in gear it wont.
Zenataomm - I believe it is an SR2, but haven't seen an identification mark. It was flooded for about 2 weeks before I realised. At that time I believed that only the starter motor was damaged, so removed & rebuilt it, only then, when it still didn't turn did I realise it was seized, and that was probably 2 months after it flooded.
Prior to this the engine last ran about a year ago.
Richard - I can get the gearbox into neutral, will look to see if I can find the cone clutch you mention, do you think this could be causing the problem?
Bizzard - Hadn't thought about gravel etc around the flywheel / ring gear. Are you suggesting vinegar followed by paraffin, or as an alternative? I have loads of Kerrosene heating oil, might that be good?
Again, many thanks
Chris