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TSearchRec SearchRec;
int Attr = faAnyFile;

int Ret = FindFirst(FolderPath + "\\*.*", Attr, SearchRec);

while(Ret == 0)
{
  if(AnsiString(SearchRec.Name) == "." || AnsiString(SearchRec.Name) == "..")
  {
  }
  else if(SearchRec.Attr == faDirectory)
  {
    // folder
  }
  else
  {
    // file
  }
  
  Ret = FindNext(SearchRec);
  Application->ProcessMessages();
}