I don’t know what to do

I’d really appreciate some advice on a situation I’m trying to handle with care. A close female friend recently shared that she has romantic feelings for me. I’m straight and don’t feel the same way, and I’ve already been honest with her about that. Before I knew how she felt, we had planned a trip together for next year, and she kindly covered the accommodation. Now that I understand her feelings, I’ve been reflecting and realized I’m uncomfortable going and feel that creating some distance might be the healthiest thing for both of us. At the same time, I don’t want to hurt her or be unfair, especially regarding the plans and the money. I want to approach this with respect and kindness. What’s the best way to set boundaries and step back from the trip while handling everything thoughtfully?