Step 1: Boot up your iOS 5 device and “slide to setup”, as requested.
Step 2: Once you get to the language selection section, quickly press the Home Button 3 times in order bring up voice over, then press the same button three times once again, which should display an Emergency Call option. Tap on it.
Step 3: Once the dialer shows up, call 112 for the call screen to show up. Quickly hit the “contacts” button on said screen to get out of it.
Step 4: Press the Home Button to go head to your home screen. Your device should now be activated.
iPad and iPod touch
Step 1: After restoring to iOS 5, put your device back into Recovery Mode.
Step 2: Unplug the device from your computer and turn it off. Now plug it again to your PC or Mac, and allow it to turn back on.
Step 3: Now when you get to the iOS 5 setup screen which says “iPod” or “iPad”, hit the power button to put your device in sleep mode, and then hit it again to turn it back on.
Step 4: Now instead of iOS 5 setup screen, you should see standard iOS bubbles. Just press the home button 3 times to bring up Voice Over.
Step 5: Slide the device to unlock, and notice the time on the top right corner: tap on it. As your device starts “talking” from the Voice Over feature, slide your 3 fingers down from the status bar to in order bring up Notifications Center.