No clutch I presume means "does not disengage"?
If you remove the gear lever assembly you should get a good enough view into the bell housing to see whether the pressure plate is operating properly. If it is not, and you have replaced the cross shaft and couplings (and the coupling pins are not broken), the only answer has to be that the release bearing (in the housing sticking out the front of the box) has collapsed. If the pressure plate appears to be operating normally, but it is not releasing, the most likely reason is that one of the levers in the pressure plate or its pivot  is damaged so that it is not releasing evenly.
John
				
			 
			
		 
			
				
			
			
				John
JDNSW
1986 110 County 3.9 diesel
1970 2a 109 2.25 petrol
			
			
		 
	
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