The fungus wasn't on dead Elm but Gorse so I am a little unceratin on the ID Apricot Fungus is my best guess.
Caution: Do NOT use iSpot to identify fungi to eat!
Some fungi are very poisonous so a mistaken ID could have serious consequences.
No interactions present.
Apricot Fungus is a very nice one and should be quite obvious when you see it, its now fairly rare after the loss of the elms.
Lat/Lng: 50.5061, -4.4495
OS grid ref: SX264702
Observation made on Bodmin Moor in Cornwall