Perfect Light is the first 40 Watt Sun album created without a full, formal band structure. Patrick enlisted an array of accomplished musicians to fulfil his vision for the album, including, among others, Andrew Prestidge and Roland Scriver (The Osiris Club), Ajit Gill (Vertaal), Lorraine Rath (Amber Asylum/Worm Ouroboros), and pianist/composer Chris Redman.
Recorded over the course of a year at Chat Bizarre Studios, Hertfordshire by Theodore Howarth, and Holy Mountain Studios, London by Chris Fullard, writing was a fluid process that continued as the album unfurled. Perfect Light reflects a period of transition and a new way of writing and recording for Patrick.