You have borrowed something from your friend and it has got damaged.
Sample Answer
Dear Wesley,
Hope you are doing fine. I am very contrite to say that the wristwatch I borrowed from you last week got damaged. It was an accident and I am ready to have it repaired from a branded shop.
I am very sorry for this event and I cannot find words to show how miserable I feel about it. I know this is your favourite watch and a gift from your father.
Last night I was travelling to my aunt’s house on my motorbike. At one point, while I was crossing the road, an elderly woman who was driving a sedan, opened the car door all of a sudden and that stroke my bike. She profoundly apologised but the damage was already made. I fall off the bike and your watch got damaged. The protection glass screen was smashed and the lug has a few scratches. Fortunately, it is running accurately.
I would like to take it to the Seiko branded shop to have it fixed. I will bear the expenses and hopefully, you would not be too angry with me after it.
Warm wishes,
Franco