struct: move source to `src/`

[Borda]

Before submitting

• [x] Was this discussed/approved via a Github issue? (no need for typos and docs improvements)
• [ ] Did you make sure to update the docs?
• [ ] Did you write any new necessary tests?

What does this PR do?

Update the structure to have the source in src/ folder and all tests in tests/

PR review

Anyone in the community is free to review the PR once the tests have passed. If we didn't discuss your PR in Github issues there's a high chance it will not be merged.

Did you have fun?

Make sure you had fun coding 🙃

[codecov[bot]]

Codecov Report

Merging #32 (6a434df) into master (ac32ed1) will not change coverage. The diff coverage is n/a.

Additional details and impacted files

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