Errors Uploading Photos/Template etc…

I’m trying to help a friend by installing wordpress for them and its not going well. I try to upload photos and change CSS via the editors the wordpress control panel and get these errors:

Warning: move_uploaded_file(E:\Sites\Single4\bunevitch1\webroot\wordpress/wp-content/themes/earth-nature/images/comingsoon.jpg) [function.move-uploaded-file]: failed to open stream: Permission denied in E:\Sites\Single4\bunevitch1\webroot\wordpress\wp-content\themes\earth-nature\functions.php on line 147

Warning: move_uploaded_file() [function.move-uploaded-file]: Unable to move ‘C:\PHP\UploadTemp\phpD3FE.tmp’ to ‘E:\Sites\Single4\bunevitch1\webroot\wordpress/wp-content/themes/earth-nature/images/comingsoon.jpg’ in E:\Sites\Single4\bunevitch1\webroot\wordpress\wp-content\themes\earth-nature\functions.php on line 147

Warning: Cannot modify header information – headers already sent by (output started at E:\Sites\Single4\bunevitch1\webroot\wordpress\wp-content\themes\earth-nature\functions.php:147) in E:\Sites\Single4\bunevitch1\webroot\wordpress\wp-content\themes\earth-nature\functions.php on line 169

Also, none of my links are working.

The site is at http://www.thecakespot.net/wordpress/

Can anyone advise?

Thanks!