gulp + wordpress + browsersync?

Question

css

Guys, hello everyone!
There is a src folder in which sass files are stored, non-minified js and html documents
A gallp is installed that collects sass files, converts to css, minifies it and throws it into the build folder, the same with javascript and updates the finished site using browsersync The

question is where to put WordPress files, so that further work with gallp and editing sass files would be possible immediately before the project is delivered?
Where to write functions.php and so on?
Do I understand correctly that you need to drop wordpress into the build folder, connect the minified styles, run the gallp and edit the sass code in the src folder, and functions.php and html documents in the build folder