They have details on their web site:
http://www.reactionengines.co.uk/sabre_howworks.html
My reading of their explanation is that in a full system they would "pre-burn" some of the hydrogen and oxygen also used to power the main rocket motor to power the cooling of the helium that then cools the intake air.
[NB I have no idea whether that would actually work or not - just trying to interpret what their own explanation is!]