I think this may be some sort of fungi but have no knowledge on the subject.
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Please see http://Www.ispot.org.uk/node/101544
Chris Brooks - www.dragonfly-images.co.uk
My Flickr site - www.flickr.com/photos/ceb1298
I would have suggested the fungus Exidia until I listened to Jonathon's broadcast which casts doubt on Exidia sp. Sorry, but your observation awaits identification. Kind regards
Since the consensus seems to be that this is "star jelly" of frog origin, I have moved the obs from fungi to amphibians for you.
University of Edinburgh and Biodiversity Observatory (OU)
Lat/Lng: 56.48, -2.716
OS grid ref: NO559322