Fungi or Lichen?

Fungi or Lichen?

Observation - Fungi or Lichen? - UK and Ireland. Description: Growing on the side of a path in a pine wood. Whorls of chocolate brown lobes with cream 'frilly' edges. The underside is a light brown. Seen first on a relatively dry day, but today after a very wet night they are not so nearly so noticeable and are much

Growing on the side of a path in a pine wood. Whorls of chocolate brown lobes with cream 'frilly' edges. The underside is a light brown. Seen first on a relatively dry day, but today after a very wet night they are not so nearly so noticeable and are much darker in colour.
At first I thought they might be lichen and perhaps a Peltigera, but on closer inspection I'm not so sure, as they don't appear to quite match any desctiption, so perhaps are more likely to be fungi. Attractive any way.