Childcare expenses paid by UK company on behalf of sole owner

Dear Sir, Dear Madam, Can a UK company be used to payment for nursery costs on behalf of it's sole owner? Under what circumstances could this be a legitimate business expense? I'm concerned that this lowers the company profit and thus the company tax, avoid making a distribution or lowers pay to the owner thus lowering individual income tax. So I would not want anyone to do this if it is not allowed. My son's mother is looking to do this - I'd like to give her advice so that she does not make a big mistake. Thanks and kind regards,

Name removed admin 

Hi Martin Mich,

It may need to be reported as a taxable benefit, we would need more information on this, can you please call us on 0300 200 3200.

Thank you.