When I’m trying t to create iCloud account they say the maximum number of free accounts have been activated on this iPhone so what can I do please

There is a limit to the number of free iCloud accounts that can be set up on a device in one year. See this for more information.

If you see a Could Not Create Apple ID or Could Not Set Up iCloud message - Apple Support

Once the limit of three accounts has been reached or any device, you cannot create any more iCloud accounts. What you can do is is to create a new account on another Mac or iOS device (not Windows or Android); then you will be able to sign into it on the original device.