You are through the floor. There is £62,800 in the account, £45,500 of it is tax, and that leaves £17,300 against the £30,000 you told me was the line. You are £12,700 under it, and this is the first time since I started reading these accounts.
The VAT payment of £18,400 is due in 9 days. If it goes out on time and nothing lands before it, the account drops below what a month of overheads costs. That is the actual sequence, and it is nine days away rather than theoretical.
There is £31,200 overdue on the sales ledger, so the money exists. £14,800 of it has been sitting past 60 days, which in my experience is the point where a reminder stops working and a phone call starts. Collecting even half of the overdue book covers the VAT payment and puts you back above the floor.
The thing I would not do is treat this as a bad month. Headroom has fallen in each of the last three readings. One month is noise. Three in the same direction is the business telling you something about how it prices or how it collects, and it is worth finding out which before the next VAT quarter.