It's up to Highview/Nexus, not you, to decide whether it's worth pursuing. If they want to make you pay, they will need to sue you in the County Court and win the case.
The document you linked is not the original PCN. It is a reminder and refers to an original PCN dated 25 July 2023. So we still don't know anything about the original PCN. The original PCN should have been included in the evidence submitted by Highview/Nexus to POPLA. If you show us that, we can provide more detailed advice. In the meantime, we do know how Group Nexus cases usually play out after POPLA refuses an appeal. If you have the patience and tenacity to play the game properly, you should eventually win without paying anything. You can choose to pay £60 now for a quiet life or play the long game and most likely pay nothing.
You will receive a stream of increasingly shrill demands for payment, first from the parking company and then from debt collectors, all of which you can safely ignore. These will add an extra (bogus) charge of £70 and make empty threats about court action, CCJ etc. You can safely ignore these however scary they seem. Eventually, you will receive a letter from solicitors or Highview/Nexus itself which will call itself a "letter of claim", "letter before claim" "letter before action" or something similar giving you 30 days warning of impending court action. This will enclose a form asking for personal financial information. You don't need to reply to this letter or complete the forms. Court action will follow either way, but if you reply towards the end of the 30 days saying "I dispute this alleged debt but I am anyway taking debt advice" they must wait another 30 days before starting proceedings.
Proceedings are started by the court office named Civil National Business Centre (CNBC) sending you a claim form. Provided you fight the claim following the guidance over on
https://forums.moneysavingexpert.com/discussion/4816822/newbies-private-parking-ticket-old-or-new-read-these-faqs-first-thankyou/p1 you should defeat the claim.
In the meantime, you must ensure that Highview/Nexus is kept informed of your current address if you ever move to an address that is different from the one to which they sent the PCN. If you don't do that, you risk getting a CCJ because CNBC will send the claim to your old address. To notify a change of address, send the following email (attaching proof of your new address such as an updated V5C vehicle registration certificate or utility bill) to dpo@groupnexus.co.uk
Dear Sirs,
PCN [ ] VEHICLE [ ]
I dispute this charge and intend to defend any claim initiated in relation to it.
Please note that I no longer reside at the address shown on the PCN and correspondence sent to me there will not reach me. I require you to erase my former address from your records. My new address is [ ] and I attach proof thereof.
Yours faithfully, You must repeat the exercise every time you move house in the next six years.