Both options are valid, depending on how you want to manage your work. You can opt for a user that manages all projects and all customers as an agency, in a unified way and from a single panel you can control all orders that are being processed. At the level of recharges the normal and more comfortable thing is that the agency recharges it and later invoices it to its clients according to the assigned budgets.  The other option would be to create a user for each client, where both the client and the agency would have access to the tool. The user would be the client and he/she would be able to recharge the wallet, but all the actions would be carried out by the agency. Remember that all communications and notifications arrive to the user's email, so if the agency wants to have access to this information it should have a joint email account, where the manager can check the updates.