Memorial?

A strange wee memorial I spotted while out on the dog walk this morning. I found the little mound of earth behind it strangely suspicious! I've seen benches with these little plaques on them, but never a little wooden post like this. I don't know if it's marking the place for a bench that is yet to come, or whether the lady just wanted to give the dogs somewhere to wee, but we'll see what happens, if anything, in the future.