The UI part is essential. I remember in the old ages the Jazz spreadsheet on Mac was a complete mess, because it did not exploit the Mac UI capabilities. Where Excel did it excellently.
I understand it is for your personal use ? A full fledge spreadsheet is a huge endeavour. Beyond an individual capability (specially if you're a beginner on Mac development), unless you limit yourself very strictly (aka VisiCalc if you remember, plus some specific capabilities to handle functions you think of).
As for the language, I would suggest Swift.
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Community
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Apple Developers