Q: I have forgotten the restrictions code for my sons iPad can anyone help?

As it says here:

"If you lose or forget your restrictions passcode, you'll need to erase your device and then set it up as a new device to remove the restrictions passcode."

About Restrictions (parental controls) on your iPhone, iPad, and iPod touch - Apple Support

Sure.

You likely have to "use recovery mode" as described here:

If you forgot the passcode for your iPhone, iPad, or iPod touch, or your device is disabled - Apple Support

I was not aware the passcode and the password were not the same when I created the new account. I am currently locked out as well. The deleting device from your iCloud account work around did nothing. I am now in hour 2 of resetting through iTunes.