Look on the second sheet of the PCN 'Protection of Freedoms Act'. It states that after 29 days you are warned that if it's not paid in full or you have not given them the drivers correct name and address, they will claim from you. In this case, you WILL be giving them the correct details, so I would go for it and give your mates address in the Philippines.
Coincidentally, I have a PCN from Parking Eye in my possession for staying in Morrisons car park for too long. I emailed Morrisons, with my reason of why I had overstayed the time limit and Morrisons very kindly overruled the fine for me.
I showed no receipts but we were genuinely in their store.
Next time, make sure that a sheet of paper accidentally blows across your front number plate on the way in to the car park, as when you leave six hours later, a car which technically never entered the car park has just left.