The general view of physicists is that time started at a specific point about 13.8 billion years ago with the Big Bang, when the entire universe suddenly expanded out of an infinitely hot, infinitely dense singularity, a point where the laws of physics as we understand them simply break down. This can be considered the “birth” of the universe, and the beginning of time as we know it. Before the Big Bang, there just was no space or time, and you cannot go further back in time than the Big Bang, in much the same way as you cannot go any further north than the North Pole.
As theoretical physicist Stephen Hawking notes in his 1988 book A Brief History of Time, even if time did not begin with the Big Bang, and there was another time frame before it, no information is available to us from that earlier time-frame, and any events that occurred then would have no effect on our present time-frame. Any putative events from before the Big Bang can therefore be considered effectively meaningless (or at least the province of philosophical speculation, not physics).
