ParkingEye PCN for Welcome Break South Mimms

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Greetings folks, I have received one of these PCN's from ParkingEye demanding £100 reduced to £60. Given that I was not driving on the specific date and the the car was loaned to a friend who was visiting from abroad, I am now being chased for this ticket. Unfortunately my friend has had a bereavement and I am unable to chase him for this plus I feel the whole thing is a bit of a scam. It appears that the vehicle has been picked up by ANPR entering and leaving the car park with no evidence of parking. I have attached the original PCN, from previous experience I haven't engaged with ParkingEye or disclosed driver details and now have received a 4 page document 'Letter before county court claim' I want to contest this and wanted some advice on whether to respond at this stage or wait for the official Court papers to arrive in order to defend the claim. I have attached the the initial PCN for any advice- I had a similar issue in 2016 and mystery1 supported me through filing a defence and the case was put on hold and I never heard again. Any advice, support will be gratefully received.