Why does the phone need a factory reset before Skie, and can I skip it?
You cannot skip it. Android only lets an app become the device owner on a device that has not been set up, and any Google account must be removed first. Skie installs cleanly on a reset device, so back up photos and contacts, reset once, and set up with Skie.
This is the step parents like least, so here is why it exists. Android gives the strongest kind of control, the device owner role, only at a specific moment: before the first-time setup finishes. That is a safety design by Google, so that no app can quietly take over a phone that is already in use.
Skie needs that role. It is how the rules end up below the child's reach, with uninstall, factory reset from Settings, safe mode and developer options all blocked. An app that does not use it cannot offer those protections.
In practice, you reset the phone or tablet once, and during the first setup screens Skie takes ownership using the Provision app or a computer and cable. Any Google account on the device must be removed before the reset, because Factory Reset Protection can otherwise ask for it. You can add your own Google account after Skie is set up.
What to do first: back up photos, contacts and anything you want to keep to your own account or a computer. For a new phone still in the box, there is nothing to back up and no reset needed.
If you made a mistake or reset the device later, it can be set up again. Skie recognises the same hardware by its IMEI or serial number, so you do not use a second licence seat.