Small repairs can be made by using silicon (the clear neutral cure silicon is best), then covering the seat in a 6mm thin foam prior to fitting the seat cover back on.
For larger repairs use another old seat and cut out sections to fit into the holes of the good foam and stick in using contact adhesive. When dry, use an old electric carving knife and angle grinder (carefully) to shape th enew piece of foam to suit the seat profile. Patch us small holes with the silicon and then the thin foam and cover.
This has worked for me in the past.