When trying to delete a file or folder and you get the (You need permission to perform this action) it's because that file or folder contains the Windows saftety control restriction feature. You can however erase/delete any file or folder in any version of Windows by using Safe Mode.
(1) Click on Start and Enter msconfig in the Run box
(2) You are then presented with System Configuration window
(3) Click on Boot
(4) You are then presented with the boot options window
(5) Tick the Safe boot box then click Apply in the bottom right hand box, this will restart the computer in Safe Mode
(6) You can now open any file or folder you wish to erase/delete in the safe mode as there is no system safety control restrictions in Safe Mode
(7) To revert back to normal operation, go to msconfig and open the system configuration and Boot options window again and untick the Safe boot box which then requires a computer restart.
Hope this helps someone!!