<?xml version="1.0" encoding="UTF-8"?><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns="http://www.w3.org/1999/xhtml" xmlns:dst="http://xbrl.dcca.dk/dst" xmlns:cmn="http://xbrl.dcca.dk/cmn" xmlns:sob="http://xbrl.dcca.dk/sob" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:xh11d="http://www.w3.org/1999/xhtml/datatypes/" xmlns:arr="http://xbrl.dcca.dk/arr" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2010-04-20" xmlns:lnk="http://www.xbrl.org/2003/linkbase" 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:xhtml="http://www.w3.org/1999/xhtml" xmlns:mrv="http://xbrl.dcca.dk/mrv" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:fsa="http://xbrl.dcca.dk/fsa" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:gsd="http://xbrl.dcca.dk/gsd" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink">
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         <xbrli:identifier scheme="http://www.dcca.dk/cvr">37840351</xbrli:identifier>
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         <xbrli:startDate>2017-01-01</xbrli:startDate>
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   <gsd:InformationOnTypeOfSubmittedReport basis:version="3" contextRef="c0" xml:lang="da">Årsrapport</gsd:InformationOnTypeOfSubmittedReport>
   <gsd:DateOfApprovalOfReport contextRef="c0">2018-05-19</gsd:DateOfApprovalOfReport>
   <gsd:NameAndSurnameOfChairmanOfGeneralMeeting contextRef="c0" xml:lang="da">Jakob Wagner</gsd:NameAndSurnameOfChairmanOfGeneralMeeting>
   <gsd:NameOfReportingEntity contextRef="c0" xml:lang="da">J. Wagner ApS</gsd:NameOfReportingEntity>
   <gsd:AddressOfReportingEntityStreetName contextRef="c0" xml:lang="da">Sysselbjergvej</gsd:AddressOfReportingEntityStreetName>
   <gsd:AddressOfReportingEntityStreetBuildingIdentifier contextRef="c0" xml:lang="da">27</gsd:AddressOfReportingEntityStreetBuildingIdentifier>
   <gsd:AddressOfReportingEntityPostCodeIdentifier contextRef="c0" xml:lang="da">6051</gsd:AddressOfReportingEntityPostCodeIdentifier>
   <gsd:AddressOfReportingEntityDistrictName contextRef="c0" xml:lang="da">Almind</gsd:AddressOfReportingEntityDistrictName>
   <gsd:EmailOfReportingEntity contextRef="c0" xml:lang="da">wagner.94@live.dk</gsd:EmailOfReportingEntity>
   <gsd:IdentificationNumberCvrOfReportingEntity contextRef="c0" xml:lang="da">37840351</gsd:IdentificationNumberCvrOfReportingEntity>
   <gsd:ReportingPeriodStartDate contextRef="c0">2017-01-01</gsd:ReportingPeriodStartDate>
   <gsd:ReportingPeriodEndDate contextRef="c0">2017-12-31</gsd:ReportingPeriodEndDate>
   <gsd:NameOfFinancialInstitution contextRef="c0" xml:lang="da">Spar Nord</gsd:NameOfFinancialInstitution>
   <gsd:AddressOfFinancialStreetName contextRef="c0" xml:lang="da">Vejlevej</gsd:AddressOfFinancialStreetName>
   <gsd:AddressOfFinancialStreetBuildingIdentifier contextRef="c0" xml:lang="da">135</gsd:AddressOfFinancialStreetBuildingIdentifier>
   <gsd:AddressOfFinancialPostCodeIdentifier contextRef="c0" xml:lang="da">6000</gsd:AddressOfFinancialPostCodeIdentifier>
   <gsd:AddressOfFinancialDistrictName contextRef="c0" xml:lang="da">Kolding</gsd:AddressOfFinancialDistrictName>
   <gsd:AddressOfFinancialCountryIdentificationCode contextRef="c0" xml:lang="da">DK</gsd:AddressOfFinancialCountryIdentificationCode>
   <gsd:AddressOfFinancialCountry contextRef="c0" xml:lang="da">Danmark</gsd:AddressOfFinancialCountry>
   <mrv:ManagementsReview contextRef="c0" xml:lang="da">&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Virksomheden beskæftiger sig med udvikling af nye spiritusprodukter.&lt;/p&gt;
&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;J. Wagner ApS kom ud med et forventet underskud i 2017 grundet videreudvikling af produkter fra 2016.
&lt;br/&gt;Gennem 2017 har J. Wagner ApS beskæftiget sig med, at udvilke nye spiritusprodukter samt emballage hertil. J. Wagner ApS ser fremt til 2018, hvor produktet forventes at lanceres.&lt;/p&gt;</mrv:ManagementsReview>
   <fsa:InformationOnReportingClassOfEntity contextRef="c0" xml:lang="da">Årsrapporten er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for Regnskabsklasse B.</fsa:InformationOnReportingClassOfEntity>
   <fsa:ClassOfReportingEntity contextRef="c0" xml:lang="da">Regnskabsklasse B</fsa:ClassOfReportingEntity>
   <fsa:DisclosureOfAccountingPolicies contextRef="c0" xml:lang="da">&lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;Årsregnskabet 2017 for J. Wagner ApS, er aflagt i overensstemmelse med årsregnskabslovens
&lt;br/&gt;bestemmelser for regnskabsklasse B.&lt;/p&gt;</fsa:DisclosureOfAccountingPolicies>
   <fsa:CostOfProduction contextRef="c0" decimals="0" unitRef="u0">42602</fsa:CostOfProduction>
   <fsa:CostOfProduction contextRef="c1" decimals="0" unitRef="u0">662</fsa:CostOfProduction>
   <fsa:GrossResult contextRef="c0" decimals="0" unitRef="u0">-42602</fsa:GrossResult>
   <fsa:GrossResult contextRef="c1" decimals="0" unitRef="u0">-662</fsa:GrossResult>
   <fsa:DistributionCosts contextRef="c0" decimals="0" unitRef="u0">1751</fsa:DistributionCosts>
   <fsa:DistributionCosts contextRef="c1" decimals="0" unitRef="u0">1573</fsa:DistributionCosts>
   <fsa:AdministrativeExpenses contextRef="c0" decimals="0" unitRef="u0">314</fsa:AdministrativeExpenses>
   <fsa:AdministrativeExpenses contextRef="c1" decimals="0" unitRef="u0">4499</fsa:AdministrativeExpenses>
   <fsa:OtherOperatingExpenses contextRef="c0" decimals="0" unitRef="u0">1655</fsa:OtherOperatingExpenses>
   <fsa:OtherOperatingExpenses contextRef="c1" decimals="0" unitRef="u0">125</fsa:OtherOperatingExpenses>
   <fsa:ProfitLossFromOrdinaryOperatingActivities contextRef="c0" decimals="0" unitRef="u0">-46322</fsa:ProfitLossFromOrdinaryOperatingActivities>
   <fsa:ProfitLossFromOrdinaryOperatingActivities contextRef="c1" decimals="0" unitRef="u0">-6859</fsa:ProfitLossFromOrdinaryOperatingActivities>
   <fsa:OtherFinanceIncome contextRef="c0" decimals="0" unitRef="u0">1680</fsa:OtherFinanceIncome>
   <fsa:OtherFinanceIncome contextRef="c1" decimals="0" unitRef="u0">900</fsa:OtherFinanceIncome>
   <fsa:OtherFinanceExpenses contextRef="c0" decimals="0" unitRef="u0">8118</fsa:OtherFinanceExpenses>
   <fsa:OtherFinanceExpenses contextRef="c1" decimals="0" unitRef="u0">16498</fsa:OtherFinanceExpenses>
   <fsa:ProfitLossFromOrdinaryActivitiesBeforeTax contextRef="c0" decimals="0" unitRef="u0">-52760</fsa:ProfitLossFromOrdinaryActivitiesBeforeTax>
   <fsa:ProfitLossFromOrdinaryActivitiesBeforeTax contextRef="c1" decimals="0" unitRef="u0">-22457</fsa:ProfitLossFromOrdinaryActivitiesBeforeTax>
   <fsa:ProfitLoss contextRef="c0" decimals="0" unitRef="u0">-52760</fsa:ProfitLoss>
   <fsa:ProfitLoss contextRef="c1" decimals="0" unitRef="u0">-22457</fsa:ProfitLoss>
   <fsa:RawMaterialsAndConsumables contextRef="c2" decimals="0" unitRef="u0">24965</fsa:RawMaterialsAndConsumables>
   <fsa:Inventories contextRef="c2" decimals="0" unitRef="u0">24965</fsa:Inventories>
   <fsa:CashAndCashEquivalents contextRef="c2" decimals="0" unitRef="u0">29784</fsa:CashAndCashEquivalents>
   <fsa:CashAndCashEquivalents contextRef="c3" decimals="0" unitRef="u0">52543</fsa:CashAndCashEquivalents>
   <fsa:CurrentAssets contextRef="c2" decimals="0" unitRef="u0">54749</fsa:CurrentAssets>
   <fsa:CurrentAssets contextRef="c3" decimals="0" unitRef="u0">52543</fsa:CurrentAssets>
   <fsa:Assets contextRef="c2" decimals="0" unitRef="u0">54749</fsa:Assets>
   <fsa:Assets contextRef="c3" decimals="0" unitRef="u0">52543</fsa:Assets>
   <fsa:ContributedCapital contextRef="c2" decimals="0" unitRef="u0">50000</fsa:ContributedCapital>
   <fsa:ContributedCapital contextRef="c3" decimals="0" unitRef="u0">50000</fsa:ContributedCapital>
   <fsa:RetainedEarnings contextRef="c2" decimals="0" unitRef="u0">-52760</fsa:RetainedEarnings>
   <fsa:RetainedEarnings contextRef="c3" decimals="0" unitRef="u0">-22457</fsa:RetainedEarnings>
   <fsa:Equity contextRef="c2" decimals="0" unitRef="u0">-2760</fsa:Equity>
   <fsa:Equity contextRef="c3" decimals="0" unitRef="u0">27543</fsa:Equity>
   <fsa:ShorttermTradePayables contextRef="c2" decimals="0" unitRef="u0">2509</fsa:ShorttermTradePayables>
   <fsa:OtherShorttermPayables contextRef="c2" decimals="0" unitRef="u0">55000</fsa:OtherShorttermPayables>
   <fsa:OtherShorttermPayables contextRef="c3" decimals="0" unitRef="u0">25000</fsa:OtherShorttermPayables>
   <fsa:ShorttermLiabilitiesOtherThanProvisions contextRef="c2" decimals="0" unitRef="u0">57509</fsa:ShorttermLiabilitiesOtherThanProvisions>
   <fsa:ShorttermLiabilitiesOtherThanProvisions contextRef="c3" decimals="0" unitRef="u0">25000</fsa:ShorttermLiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesOtherThanProvisions contextRef="c2" decimals="0" unitRef="u0">57509</fsa:LiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesOtherThanProvisions contextRef="c3" decimals="0" unitRef="u0">25000</fsa:LiabilitiesOtherThanProvisions>
   <fsa:LiabilitiesAndEquity contextRef="c2" decimals="0" unitRef="u0">54749</fsa:LiabilitiesAndEquity>
   <fsa:LiabilitiesAndEquity contextRef="c3" decimals="0" unitRef="u0">52543</fsa:LiabilitiesAndEquity>
   <fsa:DisclosureOfMainActivitiesAndAccountingAndFinancialMatters contextRef="c0" xml:lang="da">Her kan du indsætte tekst og tabeller (for nogle noter er det ikke muligt at indsætte tabeller).</fsa:DisclosureOfMainActivitiesAndAccountingAndFinancialMatters>
   <sob:TheReportingEntityAppliesTheExceptionConcerningOptingOutOfTheStatementByManagementEtc contextRef="c0" xml:lang="da">true</sob:TheReportingEntityAppliesTheExceptionConcerningOptingOutOfTheStatementByManagementEtc>
   <fsa:TheCompanyHasPresentedTheAnnualReportEtcWithReferenceToTheDanishFinancialStatementsAct78aConcerningTheExceptionForReportingClassCMediumsizeSubsidiariesWhichChoosesToPresentTheAnnualReportEtcAccordingToReportingClassB contextRef="c0" xml:lang="da">false</fsa:TheCompanyHasPresentedTheAnnualReportEtcWithReferenceToTheDanishFinancialStatementsAct78aConcerningTheExceptionForReportingClassCMediumsizeSubsidiariesWhichChoosesToPresentTheAnnualReportEtcAccordingToReportingClassB>
   <fsa:SelectedElementsFromReportingClassC contextRef="c0" xml:lang="da">false</fsa:SelectedElementsFromReportingClassC>
   <fsa:SelectedElementsFromReportingClassD contextRef="c0" xml:lang="da">false</fsa:SelectedElementsFromReportingClassD>
   <fsa:AccountingPoliciesAreUnchangedFromPreviousPeriod contextRef="c0" xml:lang="da">true</fsa:AccountingPoliciesAreUnchangedFromPreviousPeriod>
   <gsd:PrecedingReportingPeriodStartDate contextRef="c0">2016-06-28</gsd:PrecedingReportingPeriodStartDate>
   <gsd:PredingReportingPeriodEndDate contextRef="c0">2016-12-31</gsd:PredingReportingPeriodEndDate>
   <cmn:TypeOfAuditorAssistance contextRef="c0" xml:lang="da">Ingen bistand</cmn:TypeOfAuditorAssistance>
   <gsd:NameOfSubmittingEnterprise contextRef="c0" xml:lang="da">Jakob Wagner</gsd:NameOfSubmittingEnterprise>
   <gsd:AddressOfSubmittingEnterpriseStreetAndNumber contextRef="c0" xml:lang="da">Sysselbjergvej 27</gsd:AddressOfSubmittingEnterpriseStreetAndNumber>
   <gsd:AddressOfSubmittingEnterprisePostcodeAndTown contextRef="c0" xml:lang="da">6051, Almind</gsd:AddressOfSubmittingEnterprisePostcodeAndTown>
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