Renaming or deleting the systems (owner) folder.

Okay so here's the skinny....I'm trying to fix a family laptop to be passed
down to someone else in the family...I've changed the
owner/computer/location/company name, however, the original file folder from
the first family member is still located under the documents and settings and
it will not let me rename/delete it saying that it is a system folder and
required by windows....and of course the original system discs are no where
to be found so I can't rebuild the @#$% thing. I have done most of the
clean/performance tune-up and it is working just fine....this is probably
just an annoyance to me but is there anyway to change it over to the new
owner name or is it just something they'll have to live with?
.