A good question, to which we'd have to reply; ideally, yes! If you are at all interested in tapping into the huge number of mobile-based Web users, you should take into account the differences between viewing, and using sites on a computer and a handheld mobile device.
At TWD I build website's which follows accessibility guidelines for multiple platforms including PDA's and mobile phones.
Costs start from £250.00 for a simple brochure design
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Ecommerce (online shopping)
Mobile Phone Design
i build mobile websites for I-Phones, I-Pads and Smartphones