HOOF FUNGUS : Fomes formentarius
This is a hardy looking fungus that at first appears upside down. It is sometimes described as "corky". It can be found through most of the year growing on weak but living or dead deciduous trees.
An example found in the woods near the upper Leven in February.
WILD FOODS UK website : https://www.wildfooduk.com/mushroom-guide/hoof-fungus/