decrypting files windows XP

This questions is about decrypting a files that was
encrypted using XP’s EFS utility. The scenario is as
follows:
User encrypts a folder on the local drive on his laptop.
However, he doesn’t not assign a recovery agent.
User accidently deteles the users account that encrypted the folder.
User then renames the workstation to another The issue is as follows:
The user is unable to decrypt the folder and the files within that folder.
How can the user recover these files within that folder?Any ideas will be greatly appreciated.