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I am sorry to hear about your situation.
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In view of the circumstances what would you like to know today?
Having reviewed the document, it appears you require further information to establish whether your son is liable for the fine in question because the general law is it is usually the driver that is liable and if the driver can not be traced then the registered keeper will then have to foot the bill.
Therefore you should write back and ask for further information such as proof that the vehicle in question was parked at the location and also the driver did not pay the requisite amount for the period it was parked there for.
Further you should check whether this is the first time in 5 years they have written to you and if not where is the rest of the letters they have sent.
Once you obtain all the information, i suggest you review and consider whether this should be paid or disputed.
If you dispute the ticket then they can(not will) start court action. If court action is commenced the court will give you the chance to state why you are not liable. Further if the court accept your points then the case will be dismissed. However if the court do not agree with your points then you will be liable to pay the fine plus ay further court /legal costs.
I hope i have clarified the position, if not please let me know.
Thanks and stay safe.
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Thanks and stay safe