In which case, if the notice is addressed to the company, you could appeal online as the company, along the lines of the below:
Dear Sirs,
We, [COMPANY NAME] have received your Parking Charge Notice (Ref: ________) for vehicle registration mark ____ ___, in which you allege that the driver has incurred a parking charge. We note from your correspondence that you are not seeking to hold us liable as the registered keeper, under Schedule 4 of the Protection of Freedoms Act 2012 ("The Act"). You have chosen not to issue a Notice to Keeper in accordance with The Act, and it is now too late for you to do so.
As a body corporate, we are not and cannot be the driver. There is no obligation for us to name the driver and we will not be doing so. We are therefore unable to help you further with this matter, and look forward to your confirmation that the charge has been cancelled. If you choose to decline this appeal, you must issue a POPLA code.
Yours,
For your benefit, a more obvious PoFA failure than 9(2)(f) is that they have failed to deliver the notice within 14 days. The parking event was on 21/05/26, and the notice was issued on 03/06/26. With notices issued by post presumed delivered 2 working days later, this means it was presumed delivered on 05/06/26, 15 days after the parking event.