Apple id question - sorry if I'm being thick!

[AFunnyFeeling]

Bought DC (10) an iPad for Christmas. I've always been an android user so I'm pretty green when it comes to apple stuff.
I know I'll need to set up an apple id - is the best route to create a new email address for them (managed by only me) and lie about their age and then control what they can purchase etc. Or do I set up an id for me and add them as a family member?

I suppose I'm most concerned about them accessing adult content and buying apps etc. Will they be able to do this with their own id, or will it all still be behind a password?

Sorry if this makes no sense. I'm an apple rookie!

Don’t lie about their age. You need their age to ensure they see age appropriate content. Make up a new email for the child and register it with Apple

But Hotmail for example have a minimum age of 13 to set up an email account (I believe), so I'd have to lie at that point

or make yourself a specific email for use on Apple and then add the kids age to apple when register. Just begin one step at a time and add parental controls throughout. Familiarise yourself with online safety for kids too. NSPCC have good info. NSPCC keeping children online safe

Create a new Apple ID in their name, with their correct age. If they don't already have an email address you could create and use an Apple one (iCloud.com).

I suggest power up the iPad and follow the steps, it's quite intuitive.

You do not need a credit or Debit card to create and use an Apple ID.

You may find this article of help
support.apple.com/en-gb/HT201084

You add them as a child account
Https://support.apple.com/en-gb/HT201084

"For your child's Apple ID, you can use their email address, the suggested @icloud.com address or their Game Center nickname."

Great, thanks all! I'll set them up an apple ID with an iCloud.com account with their correct age I think, sounds like the safest way.
Thank you so much everyone