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Thanks, I found a light table last night at home after posting and tried it roughly with my phone and had okish results. I think the light could have been brighter though.
eskay-
Here's my phone based lash-up: MDF box, 12v LED, light box acrylic and a 3D printed structure that holds the negative strip flat, masks each frame to prevent exposure problems, aligns the camera parallel to the negative, and carries a salvaged lens which allows a low spec phone to cover the negative without silly zoom levels.
It's not marvellous, but good enough to avoid the need to set up an enlarger or drag out a Windows XP machine to drive an ancient PlusTek 7200...
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... with this level of result. Some cropping and inverting in Corel Photopaint, followed by 'auto-equalize' as a quick and dirty fix for the LED colour balance.
There's obviously some distortion - when I find the time I'll try a different lens, and print a bigger carrier so the phone is properly supported.
MrE
There's cheap 35mm ones but I've never heard of cheap 110 ones (there's adapters from 35 to 110 for the more expensive scanners, but this route will likely be over your budget)..
..remember you can "scan" film using a digital camera as well though (if you have a somewhat recent smartphone this will most likely be sufficient / actually really good) -
you need a light table (check ebay / classifieds, or DIY with some light source & frosted glass that gives even light under the negatives).
The fiddly bit will be to hold the negatives flat, frankly holding them down with, say, two steel rulers will probably work better than all the plastic negative holders the aforementioned scanners use.