On Silver Birch bole. I used flash for this photo, causing highlights on the black (rather glossy) 'script' or lirellae. Thallus whitish.
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.
Lat/Lng: 55.26371, -3.80966
OS grid ref: NX850981