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/usr/share/kde4/apps/sheets/templates/General/.source/Worksheet.kst is in calligrasheets 1:2.4.0-0ubuntu2.1.

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The actual contents of the file can be viewed below.

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<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE spreadsheet PUBLIC "-//KDE//DTD kspread 1.2//EN" "http://www.calligra.org/DTD/kspread-1.2.dtd">
<spreadsheet xmlns="http://www.calligra.org/DTD/kspread" mime="application/x-kspread" syntaxVersion="1" editor="KSpread" >
 <paper format="A4" orientation="Portrait" >
  <borders right="20" left="20" bottom="20" top="20" />
  <head/>
  <foot/>
 </paper>
 <map markerColumn="1" activeTable="Sheet1" markerRow="1" >
  <table columnnumber="0" borders="0" hide="0" hidezero="0" grid="1" firstletterupper="0" formular="0" printFormulaIndicator="0" printGrid="0" showFormulaIndicator="0" lcmode="0" name="Sheet1" borders1.2="1" printCommentIndicator="0" >
   <paper format="A4" orientation="Portrait" >
    <borders right="20" left="20" bottom="20" top="20" />
    <head/>
    <foot/>
   </paper>
  </table>
  <table columnnumber="0" borders="0" hide="0" hidezero="0" grid="1" firstletterupper="0" formular="0" printFormulaIndicator="0" printGrid="0" showFormulaIndicator="0" lcmode="0" name="Sheet2" borders1.2="1" printCommentIndicator="0" >
   <paper format="A4" orientation="Portrait" >
    <borders right="20" left="20" bottom="20" top="20" />
    <head/>
    <foot/>
   </paper>
  </table>
  <table columnnumber="0" borders="0" hide="0" hidezero="0" grid="1" firstletterupper="0" formular="0" printFormulaIndicator="0" printGrid="0" showFormulaIndicator="0" lcmode="0" name="Sheet3" borders1.2="1" printCommentIndicator="0" >
   <paper format="A4" orientation="Portrait" >
    <borders right="20" left="20" bottom="20" top="20" />
    <head/>
    <foot/>
   </paper>
  </table>
 </map>
</spreadsheet>