<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance"
            xmlns="http://www.w3.org/1999/xhtml"
            xmlns:arr="http://xbrl.dcca.dk/arr"
            xmlns:dst="http://xbrl.dcca.dk/dst"
            xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2010-04-20"
            xmlns:cmn="http://xbrl.dcca.dk/cmn"
            xmlns:sob="http://xbrl.dcca.dk/sob"
            xmlns:lnk="http://www.xbrl.org/2003/linkbase"
            xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
            xmlns:xbrldt="http://xbrl.org/2005/xbrldt"
            xmlns:basis="http://xbrl.dcca.dk/Regnskab%202.0%20Basis"
            xmlns:ifrs="http://xbrl.iasb.org/taxonomy/2009-04-01/ifrs"
            xmlns:ix="http://www.xbrl.org/2008/inlineXBRL"
            xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
            xmlns:mrv="http://xbrl.dcca.dk/mrv"
            xmlns:ref="http://www.xbrl.org/2006/ref"
            xmlns:fsa="http://xbrl.dcca.dk/fsa"
            xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
            xmlns:gsd="http://xbrl.dcca.dk/gsd"
            xmlns:xlink="http://www.w3.org/1999/xlink">
   <lnk:schemaRef xlink:href="http://archprod.service.eogs.dk/taxonomy/20221001/entryDanishGAAPBalanceSheetAccountFormIncomeStatementByNatureIncludingManagementsReviewStatisticsAndTax20221001.xsd"
                  xlink:type="simple"/>
   <xbrli:context id="c0">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">29815895</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
   </xbrli:context>
   <xbrli:context id="c1">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">29815895</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfExecutiveBoardDimension">
            <cmn:memberOfBoardIdentifier>0</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="c2">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">29815895</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2022-01-01</xbrli:startDate>
         <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
      <xbrli:scenario>
         <xbrldi:typedMember dimension="cmn:IdentificationOfMemberOfSupervisoryBoardDimension">
            <cmn:memberOfBoardIdentifier>0</cmn:memberOfBoardIdentifier>
         </xbrldi:typedMember>
      </xbrli:scenario>
   </xbrli:context>
   <xbrli:context id="c3">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">29815895</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:startDate>2021-01-01</xbrli:startDate>
         <xbrli:endDate>2021-12-31</xbrli:endDate>
      </xbrli:period>
   </xbrli:context>
   <xbrli:context id="c4">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">29815895</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
   </xbrli:context>
   <xbrli:context id="c5">
      <xbrli:entity>
         <xbrli:identifier scheme="http://www.dcca.dk/cvr">29815895</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
         <xbrli:instant>2021-12-31</xbrli:instant>
      </xbrli:period>
   </xbrli:context>
   <xbrli:unit id="u0">
      <xbrli:measure>iso4217:DKK</xbrli:measure>
   </xbrli:unit>
   <gsd:InformationOnTypeOfSubmittedReport basis:version="3" contextRef="c0" xml:lang="da">Årsrapport</gsd:InformationOnTypeOfSubmittedReport>
   <gsd:DateOfGeneralMeeting contextRef="c0">2023-02-19</gsd:DateOfGeneralMeeting>
   <gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="c0" xml:lang="da">Morten Spindler</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
   <gsd:NameOfReportingEntity contextRef="c0" xml:lang="da">SPINDLER ApS</gsd:NameOfReportingEntity>
   <gsd:AddressOfReportingEntityStreetName contextRef="c0" xml:lang="da">Frydenlund</gsd:AddressOfReportingEntityStreetName>
   <gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="c0" xml:lang="da">80</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
   <gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="c0" xml:lang="da">7120</gsd:AddressOfReportingEntityPostCodeIdentifier>
   <gsd:AddressOfReportingEntityDistrictName contextRef="c0" xml:lang="da">Vejle Øst</gsd:AddressOfReportingEntityDistrictName>
   <gsd:EmailOfReportingEntity contextRef="c0" xml:lang="da">morten@spindler.dk</gsd:EmailOfReportingEntity>
   <gsd:IdentificationNumberCvrOfReportingEntity contextRef="c0" xml:lang="da">29815895</gsd:IdentificationNumberCvrOfReportingEntity>
   <gsd:ReportingPeriodStartDate contextRef="c0">2022-01-01</gsd:ReportingPeriodStartDate>
   <gsd:ReportingPeriodEndDate contextRef="c0">2022-12-31</gsd:ReportingPeriodEndDate>
   <sob:StatementByExecutiveAndSupervisoryBoards contextRef="c0" xml:lang="da">&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Ledelsen har dags dato behandlet og godkendt årsrapporten for regnskabsperioden 01. januar 2022 - 31. december 2022 for SPINDLER ApS.
&lt;br/&gt;
&lt;br/&gt; Årsrapporten aflægges i overensstemmelse med årsregnskabsloven.
&lt;br/&gt;
&lt;br/&gt; Det er ledelsens opfattelse, at årsregnskabet giver et retvisende billede af virksomhedens aktiver, passiver og finansielle stilling samt af resultatet.
&lt;br/&gt;
&lt;br/&gt; Årsrapporten indstilles til generalforsamlingens godkendelse.&lt;/p&gt;</sob:StatementByExecutiveAndSupervisoryBoards>
   <sob:ConfirmationThatFinancialStatementsAreExemptedFromAuditing contextRef="c0" xml:lang="da">Ledelsen anser betingelserne for at udelade revision for opfyldt.</sob:ConfirmationThatFinancialStatementsAreExemptedFromAuditing>
   <sob:PlaceOfSignatureOfStatement contextRef="c0" xml:lang="da">Frydenlund 80, 7120 Vejle Ø</sob:PlaceOfSignatureOfStatement>
   <sob:DateOfApprovalOfAnnualReport contextRef="c0">2023-02-19</sob:DateOfApprovalOfAnnualReport>
   <cmn:NameAndSurnameOfMemberOfExecutiveBoard contextRef="c1" xml:lang="da">Morten Spindler</cmn:NameAndSurnameOfMemberOfExecutiveBoard>
   <cmn:NameAndSurnameOfMemberOfSupervisoryBoard contextRef="c2" xml:lang="da">Morten Spindler</cmn:NameAndSurnameOfMemberOfSupervisoryBoard>
   <mrv:ManagementsReview contextRef="c0" xml:lang="da">&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
&lt;strong&gt;Væsentligste aktiviteter&lt;/strong&gt;&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Virksomhedens væsentligste aktiviteter er at bistå med email markedsføring.&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt; &lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Virksomheden præsenterer et resultat d. 31-12-2022 på 966 kr. hvilket ledelsen finder tilfredsstillende.&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
&lt;br/&gt; 
&lt;strong&gt;Udvikling i aktiviteter og økonomiske forhold&lt;/strong&gt;
&lt;br/&gt; Ledelsen er fortsat igang med at finde virksomhedens økonomiske ståsted i markedet. Ledelsen forventer en økonomisk vækst i det kommende år.&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
&lt;br/&gt; Ledelsen anser betingelserne for at udelade revision for opfyldt.&lt;/p&gt;</mrv:ManagementsReview>
   <fsa:GrossResult contextRef="c3" decimals="0" unitRef="u0">-52501</fsa:GrossResult>
   <fsa:GrossProfitLoss contextRef="c0" decimals="0" unitRef="u0">3147</fsa:GrossProfitLoss>
   <fsa:EmployeeBenefitsExpense contextRef="c0" decimals="0" unitRef="u0">0</fsa:EmployeeBenefitsExpense>
   <fsa:EmployeeBenefitsExpense contextRef="c3" decimals="0" unitRef="u0">3600</fsa:EmployeeBenefitsExpense>
   <fsa:WagesAndSalaries contextRef="c3" decimals="0" unitRef="u0">0</fsa:WagesAndSalaries>
   <fsa:PostemploymentBenefitExpense contextRef="c3" decimals="0" unitRef="u0">0</fsa:PostemploymentBenefitExpense>
   <fsa:SocialSecurityContributions contextRef="c3" decimals="0" unitRef="u0">0</fsa:SocialSecurityContributions>
   <fsa:OtherEmployeeExpense contextRef="c3" decimals="0" unitRef="u0">3600</fsa:OtherEmployeeExpense>
   <fsa:ProfitLossFromOrdinaryOperatingActivities contextRef="c0" decimals="0" unitRef="u0">3147</fsa:ProfitLossFromOrdinaryOperatingActivities>
   <fsa:ProfitLossFromOrdinaryOperatingActivities contextRef="c3" decimals="0" unitRef="u0">-56101</fsa:ProfitLossFromOrdinaryOperatingActivities>
   <fsa:OtherFinanceIncome contextRef="c3" decimals="0" unitRef="u0">-594</fsa:OtherFinanceIncome>
   <fsa:OtherFinanceExpenses contextRef="c0" decimals="0" unitRef="u0">2181</fsa:OtherFinanceExpenses>
   <fsa:OtherFinanceExpenses contextRef="c3" decimals="0" unitRef="u0">12867</fsa:OtherFinanceExpenses>
   <fsa:ProfitLossFromOrdinaryActivitiesBeforeTax contextRef="c0" decimals="0" unitRef="u0">966</fsa:ProfitLossFromOrdinaryActivitiesBeforeTax>
   <fsa:ProfitLossFromOrdinaryActivitiesBeforeTax contextRef="c3" decimals="0" unitRef="u0">-69562</fsa:ProfitLossFromOrdinaryActivitiesBeforeTax>
   <fsa:TaxExpense contextRef="c0" decimals="0" unitRef="u0">212</fsa:TaxExpense>
   <fsa:TaxExpense contextRef="c3" decimals="0" unitRef="u0">0</fsa:TaxExpense>
   <fsa:ProfitLoss contextRef="c0" decimals="0" unitRef="u0">754</fsa:ProfitLoss>
   <fsa:ProfitLoss contextRef="c3" decimals="0" unitRef="u0">-69562</fsa:ProfitLoss>
   <fsa:ProposedDividendRecognisedInEquity contextRef="c4" decimals="0" unitRef="u0">0</fsa:ProposedDividendRecognisedInEquity>
   <fsa:TransferredToFromReserveForNetRevaluationAccordingToEquityMethod contextRef="c0" decimals="0" unitRef="u0">0</fsa:TransferredToFromReserveForNetRevaluationAccordingToEquityMethod>
   <fsa:TransferredToFromRetainedEarnings contextRef="c0" decimals="0" unitRef="u0">754</fsa:TransferredToFromRetainedEarnings>
   <fsa:ProfitLoss contextRef="c0" decimals="0" unitRef="u0">754</fsa:ProfitLoss>
   <fsa:ProfitLoss contextRef="c3" decimals="0" unitRef="u0">-69562</fsa:ProfitLoss>
   <fsa:LandAndBuildings contextRef="c5" decimals="0" unitRef="u0">0</fsa:LandAndBuildings>
   <fsa:InvestmentProperty contextRef="c5" decimals="0" unitRef="u0">0</fsa:InvestmentProperty>
   <fsa:PlantAndMachinery contextRef="c5" decimals="0" unitRef="u0">0</fsa:PlantAndMachinery>
   <fsa:FixturesFittingsToolsAndEquipment contextRef="c5" decimals="0" unitRef="u0">0</fsa:FixturesFittingsToolsAndEquipment>
   <fsa:LeaseholdImprovements contextRef="c5" decimals="0" unitRef="u0">0</fsa:LeaseholdImprovements>
   <fsa:ShorttermTradeReceivables contextRef="c4" decimals="0" unitRef="u0">1578</fsa:ShorttermTradeReceivables>
   <fsa:ShorttermTradeReceivables contextRef="c5" decimals="0" unitRef="u0">1578</fsa:ShorttermTradeReceivables>
   <fsa:ShorttermReceivables contextRef="c4" decimals="0" unitRef="u0">1578</fsa:ShorttermReceivables>
   <fsa:ShorttermReceivables contextRef="c5" decimals="0" unitRef="u0">1578</fsa:ShorttermReceivables>
   <fsa:CashAndCashEquivalents contextRef="c4" decimals="0" unitRef="u0">8457</fsa:CashAndCashEquivalents>
   <fsa:CashAndCashEquivalents contextRef="c5" decimals="0" unitRef="u0">10709</fsa:CashAndCashEquivalents>
   <fsa:CurrentAssets contextRef="c4" decimals="0" unitRef="u0">10035</fsa:CurrentAssets>
   <fsa:CurrentAssets contextRef="c5" decimals="0" unitRef="u0">12287</fsa:CurrentAssets>
   <fsa:Assets contextRef="c4" decimals="0" unitRef="u0">10035</fsa:Assets>
   <fsa:Assets contextRef="c5" decimals="0" unitRef="u0">12287</fsa:Assets>
   <fsa:ContributedCapital contextRef="c4" decimals="0" unitRef="u0">125000</fsa:ContributedCapital>
   <fsa:ContributedCapital contextRef="c5" decimals="0" unitRef="u0">125000</fsa:ContributedCapital>
   <fsa:RetainedEarnings contextRef="c4" decimals="0" unitRef="u0">-342001</fsa:RetainedEarnings>
   <fsa:RetainedEarnings contextRef="c5" decimals="0" unitRef="u0">-342967</fsa:RetainedEarnings>
   <fsa:Equity contextRef="c4" decimals="0" unitRef="u0">-217001</fsa:Equity>
   <fsa:Equity contextRef="c5" decimals="0" unitRef="u0">-217967</fsa:Equity>
   <fsa:LongtermDebtToOtherCreditInstitutions contextRef="c5" decimals="0" unitRef="u0">0</fsa:LongtermDebtToOtherCreditInstitutions>
   <fsa:LongtermLiabilitiesOtherThanProvisions contextRef="c5" decimals="0" unitRef="u0">0</fsa:LongtermLiabilitiesOtherThanProvisions>
   <fsa:ShorttermTradePayables contextRef="c4" decimals="0" unitRef="u0">2386</fsa:ShorttermTradePayables>
   <fsa:ShorttermTradePayables contextRef="c5" decimals="0" unitRef="u0">560</fsa:ShorttermTradePayables>
   <fsa:ShorttermTaxPayables contextRef="c4" decimals="0" unitRef="u0">66228</fsa:ShorttermTaxPayables>
   <fsa:VatAndDutiesPayables contextRef="c4" decimals="0" unitRef="u0">2217</fsa:VatAndDutiesPayables>
   <fsa:VatAndDutiesPayables contextRef="c5" decimals="0" unitRef="u0">776</fsa:VatAndDutiesPayables>
   <fsa:ShorttermPayablesToShareholdersAndManagement contextRef="c4" decimals="0" unitRef="u0">106250</fsa:ShorttermPayablesToShareholdersAndManagement>
   <fsa:ShorttermPayablesToShareholdersAndManagement contextRef="c5" decimals="0" unitRef="u0">91804</fsa:ShorttermPayablesToShareholdersAndManagement>
   <fsa:CurrentContractLiabilities contextRef="c4" decimals="0" unitRef="u0">49955</fsa:CurrentContractLiabilities>
   <fsa:ShorttermLiabilitiesOtherThanProvisions contextRef="c4" decimals="0" unitRef="u0">227036</fsa:ShorttermLiabilitiesOtherThanProvisions>
   <fsa:ShorttermLiabilitiesOtherThanProvisions contextRef="c5" decimals="0" unitRef="u0">230254</fsa:ShorttermLiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesOtherThanProvisions contextRef="c4" decimals="0" unitRef="u0">227036</fsa:LiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesOtherThanProvisions contextRef="c5" decimals="0" unitRef="u0">230254</fsa:LiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesAndEquity contextRef="c4" decimals="0" unitRef="u0">10035</fsa:LiabilitiesAndEquity>
   <fsa:LiabilitiesAndEquity contextRef="c5" decimals="0" unitRef="u0">12287</fsa:LiabilitiesAndEquity>
   <fsa:DisclosureOfApplicationOfExceptionsForMicroUndertakings contextRef="c0" xml:lang="da">
    
        &lt;div xmlns="http://www.w3.org/1999/xhtml" style="margin-bottom: 10px;"&gt;
            Mikrovirksomheden anvender undtagelsen om at give oplysning om anvendt regnskabspraksis
        &lt;/div&gt;
    
    

    
    
        &lt;div xmlns="http://www.w3.org/1999/xhtml" style="margin-bottom: 10px;"&gt;
            Mikrovirksomheden anvender undtagelsen om at give oplysning om det gennemsnitlige antal heltidsbeskæftigede i regnskabsåret
        &lt;/div&gt;
    
</fsa:DisclosureOfApplicationOfExceptionsForMicroUndertakings>
   <sob:TheReportingEntityAppliesTheExceptionConcerningOptingOutOfTheStatementByManagementEtc contextRef="c0" xml:lang="da">false</sob:TheReportingEntityAppliesTheExceptionConcerningOptingOutOfTheStatementByManagementEtc>
   <fsa:ClassOfReportingEntity contextRef="c0" xml:lang="da">Regnskabsklasse B, mikrovirksomhed</fsa:ClassOfReportingEntity>
   <fsa:TheCompanyHasPresentedTheAnnualReportEtcWithReferenceToTheDanishFinancialStatementsAct78aConcerningTheExceptionForReportingClassCMediumsizeSubsidiariesWhichChoosesToPresentTheAnnualReportEtcAccordingToReportingClassB contextRef="c0" xml:lang="da">false</fsa:TheCompanyHasPresentedTheAnnualReportEtcWithReferenceToTheDanishFinancialStatementsAct78aConcerningTheExceptionForReportingClassCMediumsizeSubsidiariesWhichChoosesToPresentTheAnnualReportEtcAccordingToReportingClassB>
   <fsa:SelectedElementsFromReportingClassC contextRef="c0" xml:lang="da">false</fsa:SelectedElementsFromReportingClassC>
   <fsa:AccountingPoliciesAreUnchangedFromPreviousPeriod contextRef="c0" xml:lang="da">true</fsa:AccountingPoliciesAreUnchangedFromPreviousPeriod>
   <gsd:ToolForPreparingTheXBRLInstanceDocument contextRef="c0" xml:lang="da">Erhvervsstyrelsen Regnskab Basis</gsd:ToolForPreparingTheXBRLInstanceDocument>
   <gsd:PredingReportingPeriodEndDate contextRef="c0">2021-12-31</gsd:PredingReportingPeriodEndDate>
   <gsd:PrecedingReportingPeriodStartDate contextRef="c0">2021-01-01</gsd:PrecedingReportingPeriodStartDate>
   <cmn:TypeOfAuditorAssistance contextRef="c0" xml:lang="da">Ingen bistand</cmn:TypeOfAuditorAssistance>
   <gsd:NameOfSubmittingEnterprise contextRef="c0" xml:lang="da">Morten Spindler</gsd:NameOfSubmittingEnterprise>
   <gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="c0" xml:lang="da">Frydenlund 80 Vejle Ø</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
   <gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="c0" xml:lang="da">7120</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
   <fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutAccountingPolicies contextRef="c0" xml:lang="da">true</fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutAccountingPolicies>
   <fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutLiabilitiesDueForPaymentMoreThanFiveYearsAfterTheBalanceSheetDate contextRef="c0" xml:lang="da">false</fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutLiabilitiesDueForPaymentMoreThanFiveYearsAfterTheBalanceSheetDate>
   <fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutCertainSpecialItems contextRef="c0" xml:lang="da">false</fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutCertainSpecialItems>
   <fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutNumberOfEmployees contextRef="c0" xml:lang="da">true</fsa:TheMicroUndertakingAppliesTheExceptionConcerningFilingInformationAboutNumberOfEmployees>
</xbrli:xbrl>
