Transfer apple id balance to another account

I bought an Ipod Touch and loaded it with a gift card, i now have £7.18
I now bought an iphone but i want two separate accounts, my current one with credit for my iphone and the other for my ipod touch which has no credit. That is how I want it to end up as.
Thank you very much in advance!

Added (1). Basically can i remove my apple id from my ipod and put it on my iphone?
i don't want to use the same account for both.

Why would you want 2 accounts? That means any music, films, apps, books etc you but can only co on your ipod or iphone. I have an my iPhone, my sisters iPhone, 3 ipods and 2 ipads on one account and i just pick and choose what goes on what from the sync options. I'm not even sure if you can have 2 accounts on one mac or pc because that would mean 2 different liberys.