you can start from this
Sub writeFileList()
    Dim fs, f, f1, fc, s
    Set fs = CreateObject("Scripting.FileSystemObject")
    perc = "C:\Users\andrea\Desktop\excel"
    Set f = fs.GetFolder(perc)
    Set fc = f.Files
    arow = 5
    acol = 1
    For Each f1 In fc
      Cells(arow, acol).Value = f1.Name
      arow = arow + 1
    Next
End Sub