This looks like the same species we fould last year at another location. It was growing on wood chips (probably rhodedendron as many have been cut and chipped in the area).
Habitat: Wood chip
Gills: free, no collar
Spore print: black
Spores: Broadly elipsoid-ovoid / heart-shaped
Cap: 3 – 4.5 cm (no hairs visible under low power microscope)
Cap colour: ochre/light brown when young turning light grey/translucent with age. Light brown centre. Pleated. Not deliquescing.
Stem length: 7.5 – 13 cm
Stem width: 2.0 – 4.0 mm
Stem colour: white/cream
My best guess so far – Parasola subsect Glabri possibly Parasola leiocephala (Coprinus leiocephalus )
Many thanks to Keith for spore measurement. Results average 9.6 x 7 microns, average Q=1.4
This confirms identification.