Can I use my child care vouchers to pay for someone elses child?

Shay73

In a previous job,  I participated in the salary sacrifice scheme to purchase childcare vouchers.  I built up a large amount of these,  and was using these to pay a childminder for wrap around services. However, after a time  I then changed jobs to one with flexible hours, and this along with use of a breakfast club means I am no longer needing to use these vouchers.  I still have a significant amount in my account.  I don't want these to go to waste, and especially given the current climate would like to use these to pay towards nursery costs for someone else (a close friend's child).  I can't find anything on-line to suggest that I must only use these to pay for care my own child? Can anyone advise?