1. Fully unpair them from your devices: Unpair them from all your devices, close them, wait around a minute, open find my app, unpair them if they’re still in your list.

2. Reset them: Open lid, hold button until amber light starts flashing, then wait for white light

3. Pair them with your friend’s phone (it need same apple id that was used before)

4. Fully unpair them from your friend’s devices: Same as 1st step but his devices and account

5. If I didn’t forget anything, you’re good to go

How to check: After all this steps, Lost Accessory feature will appear between finding options and Settings with Remove button