Sub test()
Dim WsTarget As Worksheet
Dim lstRow As Long
Dim lstCell As Range
Set WsTarget = Sheets(3)
lstRow = WsTarget.Cells.Find("*", [A1], , , xlByRows, xlPrevious).Row
Set lstCell = Cells(lstRow, 1)
Set lstCell = Cells(lstRow + 1, 1)
With WsTarget
Set lstCell = .Cells(.Cells(.Rows.Count, 1).End(xlUp).Row, 1)
End With
Set lstCell = lstCell.Offset(1, 0)
End Sub