A small fungus with yellow-brown cap with white woolly flecks from the remains of the veil.  Gills pale brown, stem pale buff with veil flecks, white tomentose (felty) at base

other Tubaria

Photograph from top down, in side view and from underneath to show gills and full length of stipe.  Note habitat and substrate.

Soil, woody debris and leaf litter, woodchip

Widespread and common (Kibby, Vol.4, 2023)

https://www.first-nature.com/fungi/tubaria-conspersa.php