Lichen (Cladonia coniocraea)
Whilst many Cladonia species of lichen produce cups this one, Cladonia coniocraea produces simple tube-like structure from which to release its spores. These tubes often bend over at the tops.
The lichen itself is a similar grey/green scaly fomation like its close cousins fimbriata and pyxidata but this one had a particular preference for rotting wood and is not usually found on soil or amongst moss, other than moss growing on rotting timbers of course!
This is one of the few Cladonia species that is resistant to pollution and often it is the only Cladonia to be found in wooded areas in towns and cities. It is very commo everywhere but easily overlooked.