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I was about to write to them and they’ve already sent another letter. Should I write anything differently?
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Won't really make any difference what you write, or if you write at all!
However for the sake of the court you should respond stating you have received their two letters and you deny that you are liable for any parking charge.
Add that In any event their letters appear to be templates and do not answer any of the points you raised in your letter of dd.mm.
You could also mention that their letter dated dd.mm was not received in time for you to appeal,
You also note that it is misleading as IAS decisions are only binding on the parking company, not the appellant..Comment
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