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It can be more visually appealing to leave first rows/columns blank as “borders” for your work
I agree. It is a visual thing for me especially with pivots and dashboards.
I almost always start on A3. I think it's a remnant of using looseleaf in high school like 30 years ago. For some reason I never use rows 1 or 2 except for maybe a header. No good reason for it though except visual aesthetic.
Audit here - I put client name in A1, year end date in A2, and WP area/name in A3. Actual content of the WP usually starts in B4/C4 or further down
I'll back up the b2 votes. If you start in A1, your top and left borders aren't shown. It just bothers me visually.
B2 as an absolute minimum. Wild if you do anything else.
Anyone who doesn’t use excel like a school boy ❤️