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Irrespective of whether an NtD was issued, the NtK must still, under paragraph 8(2)(i) specify the date on which the notice is sent.

In this instance, the stated date is the same as the contravention date?

That's a good catch, which will be helpful IF APCOA issue proceedings and pursue OP as the keeper, but I think it's too late to appeal now.

Too late to appeal? I've only had the letter for 3 days (I was actually away at the weekend, so just assumed it came on Friday).

I'm happy just ignoring and having this in the back pocket if necessary.

The driver may appeal the parking charge in accordance with clause 8.4. However, where
a NTK or NTH has been issued in accordance with POFA, the Keeper or Hirer may appeal
the parking charge if the driver has not previously been given the opportunity to appeal.

Where no appeal is made within 28 days of the first notice then the right to appeal is lost,
subject to 8.4.1(c).

NOTE: Where the Keeper receives an NTK (following an NTD), is not the driver and is
unable to identify the driver, they may be able to appeal in accordance with clause 8.4.1(c).

https://www.britishparking.co.uk/write/Documents/AOS/NEW%20Redesigned%20Documents/sectorsingleCodeofPractice.pdf

So you might be able to appeal, if you are able to say you are not the driver and are unable to identify the driver, and hence have exceptional circumstances as to why the appeal is out of time.

If that is the route you want to go down, I would appeal as follows:

Paragraph 8(2)(i) of Schedule 4 of the Protection of Freedoms Act 2012 ("POFA") requires that the Notice must specify the date on which the notice is sent.

The date on the Notice is 26/05/2026.

If that date is incorrect, then there is a failure to comply with paragraph 8(2)(i) of Schedule 4 of POFA and therefore the right to recover from the keeper does not apply.

If that date is correct, then the Notice was not sent in accordance with Paragraph 8(4) of Schedule 4 of POFA. This is because it was not sent so that it is delivered within the relevant period; the relevant period being the period of 28 days following the period of 28 days beginning with the day after that on which the notice to driver was given. The date of the alleged contravention is clearly outwith that period.

APCOA are probably the fairest PPC when it comes to internal appeals so it might be worth a punt if you can appeal.