If the ejaculation occurred without intending to do that, Qadha is must of that fast. Kaffara is obligatory if it was done intentionally. But how can one masturbate with out intending to do it? Was he sleeping. If he masturbates while he was awake then he has committed it intentionally. If he masturbated but his intention was not to reach to ejaculation, and ejaculation occurred with out his control, that might be possible.
There is no Kaffara on non Baligh child, but if his parents wish to pay a Kaffara, they can do so but it is not obligatory neither on them nor on the child.
If you deliberately broke any the fast of any day of the month of Ramadan, you need to pay Kaffara beside Qaza and Istighfaar. Kaffara for every day of broken or deliberately missed fast is feeding sixty poor believers. Feeding means giving them one meal of food or at least 750 grams of wheat or rice or any food item.
If broke the fast with out knowing that it is obligatory on you to fast, then just Qaza of the fast is enough.
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