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If your concern is more about sharing the payment method in general, there are ways to allow users to add funds to their own accounts as well.
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If you're concerned about hiding certain purchases from Family Sharing, our article on how to hide content will help you out. If you don't want to create an Apple ID during the device setup process, you can do it later on the iPhone or iPad through the Settings app. For example, say you purchase a game app for your iPhone from the App Store. With Family Sharing, your child can, too, without paying for the game a second time. There's the added bonus of Family Sharing apps, a feature that allows family groups to share some apps, music, and books with children while hiding others. As iPhones and iPads for kids became more common, Apple introduced Family Sharing to make it easy for parents to control the Apple family account after setting up an Apple ID for their kids. In the past, Apple suggested users share their Apple ID with kids under 18. The Apple ID you create for your child will be their account for all their Apple content, including Apple Music, Apple Podcasts, Apple Books, and Apple TV, as well as their iCloud account.