Transferring account to a new phone

bought a subscription in one icloud account, we want to transfer this subscription to another icloud, now we have already logged into the account where there is a subscription (but on a different phone), and it shows that you need to purchase a subscription

I'm assuming that you are referring to the Lightroom Mobile app. Just uninstall the Lightroom app from your old phone be before you get rid of it. If you have photos stored locally you will probably want to do a hard reset on your phone while it's still in your possession.

You will not need a new account, Once you have the new phone, install the lightroom app on that phone and login to Adobe. In Lightroom Mobile, all the photos you see in that app are stored in Adobe's cloud and your new phone with the Lightroom app installed will see them just like on the old phone.