Before they embark on the costly route to repair this S1, make sure they get it on a ramp to ensure the chassis isn't damaged. If it is, I'd suggest a repair is going to be too costly.

Quite a few Aeros are written off because of minor body damage; without wanting to be the prophet of doom, it doesn't take a lot to make them uneconomical to repair. Aluminium and cost effective repairs, don't go hand in hand.

Other than the factory, UK breakers may have an Aero you can salvage. The problem will be finding the parts you require from an already damaged car. Most write-offs seem to be from a result of front wing and some rear damage; therefore, the parts your friend needs won't be the easiest to find. Wish I could give you some better news.