looks a bit like a very small encoelia furfuracea
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I have just posted these today at all stages very hard to spot.There was quite a lot on one old Hazel but nothing on other ones.
I've just seen Sheila's observation. I hadn't realised how small they were.
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I had seen it about 25 years ago and had very poor photo from that date so have been looking for it ever since, still not found it in uk since that earlier occasion. may go out today to have another look.
I had just posted a comment on my find to Janet about a the Scottish fungi website which has an interesting article on this fungi,I had seen it in book's but when out yesterday I was looking probably more closely than usual as there was so little about,the only other ones I found were a few Polypores not yet identified and one growing from a pine cone.
Well this morning I searched an area with lots of old hazels and plenty of dead wood and found one little bit, it was just developing and not very photogenic so might go back to try and find it again to get a proper picture, unfortunately its about 4m off the ground so might have to take a long lens to get the picture.
Lat/Lng: 59.8938, 38.181