Q: How do I add funds to a PlayStation®Network Sub Account?
A: The PlayStation®Network offers many parental controls (see Parental controls on the PlayStation® Network for details), including one that sets the monthly spending limit for PlayStation®Network Sub Accounts. All funds for PlayStation®Network Sub Accounts are managed by the associated Master Account. To add funds to a Sub Account, you will need to do so through the Master Account.
http://us.playstation.com/psn/playstation-store/purchasing/index.htm