Hi , THIS IS A REGISTRY TWEAK AND IS ADVANCED IF YOUR NOT COMFORTABLE PLEASE DONT TRY THIS ...
Boot into safe mode ( tapping F8 at startup ) once your safe mode desktop has loaded click the start key , in the search bar type regedit hit enter . Double left click HKEY_LOCAL_MACHINE next double left click SOFTWARE scroll down to MICROSOFT double left click MICROSOFT scroll down to WINDOWS NT double left click WINDOWS NT , scroll down to PROFILE LIST double click PROFILE LIST ,,,, Inside Profile list you will see two long script files like S-1-5-21-32778...... one script will have .BAK at the end of the script . Right click the file that does not have .BAK at the end and click rename . Next at the end of the script type .BA highlight the .BAK file and right click it and click rename . Remove the .BAK part of the file , Next highlight the .BA file again Right click and rename and add K to the .BA so it reads .BAK . The long script without .BAK at the end will need to be highlighted again on the right pane you will see REF COUNT double click REF COUNT and you will see a number in a box make sure the number is 0 ( ZERO ) if not change it to ZERO 0 click OK . Next and lastly double click STATE and again change the number to 0 ( ZERO ) ... Close regedit and restart your machine and you will now be able to boot and load the Administrator account once more . Hope this helps
You can also follow a step by step tutorial at this link
https://www.youtube.com/watch?v=vEyxD6ZG-jI
Checkurtech