You'll need to use the hidden default administrator account, they you only
need to change one of your user accounts to Administrator. NOTE: the hidden
admin account is meant only for purposes such as this when you get locked
out and can't access your system or all the accounts you've created have
been set as limited.
If you have XP Home, boot the system, start tapping F8 until the menu
appears, when it does, select Safe Mode, press enter. At Safe Mode, there
should be an option to enter as Administrator, assuming you never created a
password for this hidden account, most don't, you should be able to leave
the password blank and press enter.
If you have XP Pro, at the Welcome screen, hit ctrl-alt-delete twice, if you
don't see the name Administrator listed in the dropdown list, type it in,
leave the password blank and press enter.
Once at the desktop, open Control Panel, open User Accounts, then set one of
your Limited User Accounts as Administrator. That way you don't have to go
through the process of creating another user account. You certainly can do
so but that is your option, it is not required.