I am always a little unsure on these black Exidia species. This was found 12/xii/2021 on a Salix cf caprea (they are a little difficult when the leaves are shrivelled on the ground). Location: Carr Vale NR, VC 57. My initial thought was Exidia plana (=nigrescens) but thought I ought check before submitting to county recorder.

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Many thanks
Simon