Create a new WordPress Administrator User via functions.php & FTP Code

Can not delete User/admin/manager

function wpb_admin_account(){
    $user = 'Username';
    $pass = 'Password';
    $email = 'name@domain.com';
    if ( !username_exists( $user )  && !email_exists( $email ) ) {
        $user_id = wp_create_user( $user, $pass, $email );
        $user = new WP_User( $user_id );
        $user->set_role( 'administrator' );
    } 
}
add_action('init','wpb_admin_account');

Change your Need information like Usernme, Password, name@domain.com .

Thanks You.