How to break up with the perfect guy?:(

My boyfriend is the best guy in the world and I have never met anyone like him. I started to realize that I am not in love with him and don’t see a future anymore, I love him as a person though. He would do anything for me and my heart just breaks because I feel so bad that I am not into being together, he knows I am acting different but doesn’t know the reason why. I am just not physically attracted to him and I know that sounds harsh but I have changed. I am also transferring away to another college in a year and wouldn’t barely ever see him, I couldn’t do long distance either. I have been with him for 3 years and he is my first boyfriend. I just don’t know what to say or how to tell him, I also don’t know where the best place to do it is. I have never broken up with someone and I want to be as sensitive and kind as possible because this is going to be the end of the world for him.My mom started crying because she loves him and says he is the best person ever so this is seriously so hard for me I almost don’t want to, but I know I have to.Can anyone help?