Problem with posts per page

I am using the code below to resrict the number of post on my home page and show a different amount of posts on the paged pages after my home page. what is happening is that on my home page is shows the 26 and on the others it shows 30 but on the paged pages they query starts at 31 skipping 4 posts between home and page 2.

// Limit Post Per Page
function limit_posts_per_page() {
	if ( is_home() && !is_paged())
		return 26;
	else
		return 30; // default: 30 posts per page
}
add_filter('pre_option_posts_per_page', 'limit_posts_per_page');