How should I respond if my friend (14M) makes a move on me (30M)? (I mean, how should I reject him)

I have no idea what sort of response i'll get to this post, but in anticipation of knee-jerk reactions from people who read the title but not the whole post, I just want to be clear that yes, I know he's too young. I would appreciate if you could read until the end of the post before commenting.I want to give complete context from my perspective, so apologies if this is a long post. I'll explain a bit of background about my friend, then talk about why i'm making this post.I moved into a new area a couple of years ago and made friends with my neighbours. Late last year I met a boy from down the road through one of my neighbours' children. I'll refer to him as Adam. So Adam was 13 when we met but has since turned 14. He added me on Facebook the day after we met and invited me round his house for a coffee. My neighbour's child (his friend) had mentioned to him that I was gay, and he seemed very keen on making friends. My first impression of him was that he seemed very camp, but I didn't make any assumptions about his sexuality, as I know that straight boys can be camp too.During our coffee, Adam mentioned to me that he had heard that I was gay, and explained that people think he's gay (and bully him for it) because of the way he behaves, but that he's actually straight. I took this at face value, although know from personal experience and from knowing other teens, it's possible that he's gay but in the closet.After he added me on Facebook, I went through his profile and saw that he had lost his mum not long after turning 12, which brought me to tears. I've since learnt that after losing his mum he had moved in with his dad (down my road) who lives in a completely different part of the country, so is cut off from most of his family and his old friends. He's also admitted to me that he doesn't really have any friends at school, and spends his break and lunch sitting by himself. Needless to say this absolutely breaks my heart. Naturally my first instinct upon learning this was to let him know that if he ever wanted to talk, or ever needed anything, that he could come to me.Adam lives alone with his dad and due to the nature of his dad's work, is often alone at home until 5, 6pm after getting home from school about 3:30. I've met his dad a few times and he seems lovely, but Adam doesn't appear to get on with him very well. Rather than be home alone, Adam has until recently spent time at my neighbours house, but after a falling out between him and my neighbour's child has either been at home or with me.I'm writing this post because I think Adam might be into me, and i'm wondering what to do if my suspicions are confirmed. I am conscious that what I am about to describe might just be normal behaviour for a straight teenager who is desperate to make friends, so i've avoided just asking him about it outright in case he gets upset.Since we've been spending time together we've been going swimming quite a lot. We don't really swim but mess around mostly. The last couple of times we've been he's suggested playing games that involve him jumping over me while i've been floating on the water, or where we chase each other. This usually involves him jumping on me as i'm trying to get away from him or him jumping back as i'm trying to chase him. I don't really mind these games, but he just seems more interested in games which involve some sort of physical contact. He's also suggested us trying to balance on a flotation board together under water, which involves us both trying to stand on a small board about the size of an A4 sheet of paper, meaning that we had to pretty much be pressing up against each other to do it.Aside from swimming, there have been other things that make me think he might be into me. For example, one of the things he does quite a lot is come right up to my face, like boxers do when they are trying to intimidate their opponent. As a small boy he's obviously not really very intimidating, but when he first did it I responded as if he was trying to intimidate me, and suggested to him (as a joke) that if he wanted to fight, i'd put him in the ground. He seemed to find that funny and does it quite a lot now. If he was an adult, I would interpret this as a playful display of wilful submission, as he seems to like it when I threaten to overpower him.These things I describe above have been happening for a few months now, and i've just put it down to him being playful and have been fine, but two things happened last week which made me think that actually, he might be into me. I'm concerned because if it becomes clear that he is into me, i've got to be very careful about how I respond. I've briefly chatted to a few people online about this and have been advised to either just tell him outright that he's too young, or to avoid him (for the sake of my own safety). I don't think either are ideal, given that i'm probably one of his only friends, and certainly (if he is gay) someone who he might see as a role model.So two things happened the other week that made me think that he probably does like me. I wanted to write about them so that people on here can help confirm or dispel my suspicions, and offer advice about what I should do. So Adam was round my house the other week helping me to sort through my junk room. He came across a box of medication, and joked about overdosing on some and knocking himself out. From the tone of his voice, I didn't get the impression it was a suicide threat or anything like that, just a joke about knocking himself out. He then joked about how if he was unconscious, I could do "whatever I wanted" to him. I laughed it off and didn't really think much of it. Once we had finished clearing the room, he laid on the bed and pretended to be asleep. He rolled around until his top was half rolled up his chest and his belly was exposed, and just laid there. A bit later, while in another room, he got on another bed and leaned out of a window with his elbows on the window and his knees on the bed. He was on all fours, with his back arched and his ass sticking up in the air close to where I was sitting.Other smaller things that he does include him randomly touching my beard, touching my chest hair at the pool when we are under water. At one point I was telling him about different body types that gay men are into, I mentioned to him that I quite liked twinks, and described what twinks were. Since then he's been describing himself as a twink.So yeah, do you think he's into me, and if he is, how do you think I should deal with it?