Smart has two templates - the one where they think they're compliant with
https://www.legislation.gov.uk/ukpga/2012/9/schedule/4 to transfer liability from the driver to the registered keeper, and the one used here where they know they're not so they don't mention it in the hope that you'll just pay up anyway - most people probably do.
So you appeal as
@Sander333 said, there are similar appeals if you search the forum, on the basis that you as registered keeper are not liable for the actions of the unknown driver, whom you will not be identifying.
You'll likely have to make the same appeal to the IAS in due course, knowing that it costs Smart something like £23 when you do, and when they both reject your perfectly valid appeal you may receive a Letter before Claim from a solicitor, followed by a county court claim, but don't worry if you do because it's extremely likely that the claim will be discontinued before having to pay the court fee. At this point just research by searching the forum for similar cases.