Advanced custom field boolean value in custom post type

First of all, 'post_per_page' => 1 in your code is wrong, right name of the argument is posts_per_page (note the plural in postS_per_page)

then if you want query for a ‘true/false’ field in ACF you have to use

'meta_query' => array(
  array(
    'key' => 'home_offer',
    'value' => '1',
    'compare' => '=='
  )
)

See ACF docs