Lanikai are known for their cheap ukes, but they've chosen the name Kohala for these uber-cheap ukes. In the price range, they're definitely a good option. But if you can, getting a Lanikai LU-11 Ukulele or LU-21 would be worth it.
On eBay UK
On Musician's Friend
Lanikai Kohala - $34.00
Construction: Nato top, sides, and back
Tuners: Chrome/Ivoroid Geared