Are there any performance parts for a GX140 available? I can only find parts for the gx160 and gx200 ect
Many peripheral parts for 160s and 200s will fit a 140. Headers, carbs, intakes, air filters, sheet metal, heads, etc. Even the 160/200 connecting rods are a direct fit. The 140 has a smaller flywheel taper, so you would need to get a 160 crank(same stroke) in order to use aftermarket flywheels.
The GX140 head has smaller valves than the 160 and 200. I've heard that it's not a good head for a performance engine.
Valve size isn't so much a problem as the GX140 head having a lot less room in the casting for portwork. I would look for a 14cc GX160 head. One thing to be aware of is the 140's small bore. Oversize valves will end up being badly shrouded by the cylinder
and the head if this is overlooked.