Growing on Elder
Caution: Do NOT use iSpot to identify fungi to eat!
Some fungi are very poisonous so a mistaken ID could have serious consequences.
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I can not see that the under surface is darker,which it would have to be if it was E.prunastri so that is why I suggested just to put it in the right group not id the type.
Evernia prunastri has a paler under surface and is the only Evernia found in Britain and Ireland
Sorry should have said that the upper surface is greenish grey and underside greyish white,but I really cannot see that one side is different in colour to the other,it does say it can be confused with some Ramalina sp as a couple of them are very simmilar,and your right there is only one Evernia found in Britain and Irland. It would help if people took pictures of both sides and measurements too
Lat/Lng: 50.93427, 0.79061
OS grid ref: TQ961186