The most important thing is to make sure all devices are updated to the latest iOS version. There have been several problems with Parental Controls in the past iOS versions with each update providing bug fixes to make it more secure. With that said, here are some general tips to try:
- Use your kid's phone to verify that the limits are in place and that the Screen Time passcode that you used is working correctly.
- Make sure on the Screen Time setting in Content & Privacy Restrictions that you have turned the switch "Account Changes" to off.
- Also switch off the setting titled "Deleting Apps" under iTunes & App Store Purchases. There was an issue where a child could delete an app and that would also delete the limits on it, and then redownload it so they could use it limit free.
It has seemed that whenever Apple has closed one loophole, searching the internet found a way around it. There has also been bugs that prevented the proper functioning as the same problem has been reported here many times with no fix other than a software update that corrected the issue.