There are no hidden admin accounts like in XP. It's either there in the users control panel or command line or it isn't.

One Windows 2000 user was confused about this when they found an old user account FOLDER. There was no account but the old account folder was there.

In this case (Windows 2000) there is no need for safe mode (unlike XP Home) so we just need to log into our spare admin account, create a new admin account and then move to old user account's files over.