=Folder()

Heres a quick question, I know that in Excel, Using Named Formulas we can do =FILES({cellRef}&"*")  and in the {cellRef} have an address like "C:\Docs\"  then a formula =Index({NamedFormaula,ROW(A1)), drag it down to get a list of the files within that folder.

I am curious if there is a way to get a list of subfolders? as I have exhausted every single option i can find in working it out. even asked the EXcel Twitter team who directed me here. 

This would be handy as I am trying to create a tree for a business model for a task. but am just getting a bit lost. 

Any help would be great. Thanks

Steve