This is growing on Sweet Chestnut bark in a mature wood on a healthy tree.
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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Chestnut has little lichens and fungi that will put up growing in it. The steel bridge over a big road is the last time i observed one like this.
It is a common one.
I have added an old image that i am more certain is Lepraria incana that was taken 170 miles south of the others about 7 years ago in an urban location on a hard wood window frame.
It may be the bark texture that is confusing me and also i am sure it is the same as what i spotted at about the same time on a re-cycled glass non slip foot bridge surface.
No it is NOT Lepraria incana. It is nothing like Lepraria incana.
The photographs on which my identification is based are of the LEPROSE (powdery) lichen on the tree trunk.
You have added an obviously FOLIOSE lichen with radiating lobes, AFTER an identification has already been provided for the observation. (It's a Physcia by the way.)
I have taken the old image off again.
There is no edit button on the comment though so i suppose it will have to stay.
Lat/Lng: 53.26413, -1.19867
OS grid ref: SK535744