There is no wrong place to start recording bees. Paper is quick and familiar, spreadsheets are flexible, and dedicated beekeeping software can connect inspections, actions, photos and colony history. The best system is the one you will actually use consistently.
Paper works well at the hive but can make searching old records and planning across several colonies difficult. Spreadsheets make comparison easier but can become cumbersome on a phone in an apiary. An app can reduce duplicate work when an observation can create a task, update a graph and remain attached to the colony automatically.
Look for continuity
Whatever system you choose, ask whether you can quickly answer: what happened last time, what needs doing today, and how has this colony changed through the season? HiveIQ is being built specifically around those questions for UK beekeepers.