Creation of file ANE

Can you look for few things :

1. The command to use is

adt -target ane ext/inApp.ane extension.xml -swc AS.swc -platform iPhone-ARM library.swf -C <Path to folder containing libNative.a> libNative.a

Currently I can see you are missing library.swf (Which you get after rename the AS.swc to AS.zip and extracting it) and libNative.a which is the actual native library.

2. The contents of extensions.xml should be on the following lines.

<extension xmlns="http://ns.adobe.com/air/extension/2.5">
  <id>com.anything.anywhere</id>
  <versionNumber>1</versionNumber>
  <platforms>
    <platform name="iPhone-ARM">
            <applicationDeployment>
                <nativeLibrary>libNative.a</nativeLibrary>
                <initializer>ExtInitializer</initializer>
                <finalizer>ExtFinalizer</finalizer>
            </applicationDeployment>
        </platform>
  </platforms>
</extension>

ExtInitializer and ExtFinalizer are the actual names of the C functions in the native library.