Hi Simeon,
Thank you for your post; good questions.
Offset is the voltage appearing at the output with respect to earth. It can be either positive or negative, so we can talk simply about the magnitude.
Less than 30mV, positive or negative, is the requirement. The amp will still function at +/-200mV, and sound almost identical except for a permanent displacement of the speaker cone to left of center, but to be absolutely sure the offset limits are quoted right down to 30mV.
If it's 38mV, it's too high. You will need to trim R3 to bring it down. The rule is this; a negative offset indicates too much stage current through the diff pair; we must therefore increase the value of R3. The easiest way to do this is with a variac, but most people don't have one. I can tell you that increasing R3 by 4K7 from the present 68K will do it.
You are right about R25/26; these are the fuse resistor designations for the 100W AKSA, not the 55W! I will amend the instructions; my thanks for pointing it out.
Cheers,
Hugh