The Blues kick-off their 2008-09 campaign away at Witton Albion at Wincham Park on Saturday.
And although the Blues boss is confident of a more successful season on the pitch for Athletic, he insists the division is set to be the toughest in recent history.
"It's certainly going to be the toughest division since I've been involved at this level," said Heath.
"If you look at the money that's going around with some clubs it's ridiculous.
"You've got a lot of big teams involved like FC United, of Manchester, Boston and Bradford Park Avenue as well as the teams who've been improving from this level last season so it's going to be tough."
He continued: "If you read the papers it looks as though 10 teams are all hoping for promotion this season but we all know only two go up."
Heath was keeping tight-lipped over his hopes for the Blues this term, but he was confident there would be a few shocks and upsets along the way.
"We've not set any aims or targets, we'll just be taking each game as it comes," he said.
"We're all upbeat going into the new season and everyone wants to get that first win under their belt as soon as possible, and if we do that then who knows."
Meanwhile, former Blues midfielder Martyn Woolford has moved up the football pyramid by securing a six-figure sum move to League One side Scunthorpe United.
The jet-heeled midfield man left Westfield Lane for York City, with the Blues set to receive money from a sell-on clause included in the deal.