When you create a new spreadsheet, you choose either a blank template to which you can add tables, charts, text, and other objects, or an Apple-designed template that has placeholder elements including text, tables, and images. These templates, which are designed for purposes like personal finance, business, and education, give you a great starting point, and you can modify them however you like.
In the spreadsheet manager, tap Create New.
Tap a template for your spreadsheet.
Do any of the following to customize your spreadsheet:
Tap a table cell to delete placeholder content and add your own.
Tap 
to add other tables, text boxes, shapes, and images.
Drag tables and objects on the sheet to arrange them.