Last subfolder in a folder

Excel Facts

Which came first: VisiCalc or Lotus 1-2-3?
Dan Bricklin and Bob Frankston debuted VisiCalc in 1979 as a Visible Calculator. Lotus 1-2-3 debuted in the early 1980's, from Mitch Kapor.
What do you mean by last? Last as name (A-Z), last by created date?
 
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this is by creation date

VBA Code:
Sub jec()
 Dim ar
 ar = Split(CreateObject("wscript.shell").exec("cmd /c Dir ""C:\Users\xxx\Downloads\"" /A:D /O:D /T:C /B").stdout.readall, vbCrLf)
 MsgBox ar(UBound(ar) - 1)
End Sub

If you want alphabetical you need

VBA Code:
/A:D /O:N /B
 
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