It's too soon to start coding. We're still discussing the requirements.
So you're going to move the physical files to new folders.
What happens to the URLs?
You want new URLs and will redirect requests for the old URLs to the new URLs? You'll need to update the internal links on all pages of the site too.
You continue to use the old URLs and will rewrite the request to fetch the file from the new folder structure? Nothing else on the site will need to be edited.
Both are possible. The second is preferred.