Let me just point something out to the non offended camp... Just bare in mind that sometimes, it doesn't matter if you, the players etc aren't offended. There could be someone at the game that is offended by the words/actions at a football match.
Blue vs red, red player gets tackled but thinks it should be a foul near touchline. As he stands up, he shouts to the player that just put the challenge in "You're a retard mate, you need your head checked". Little did he know, the chairman of the blue player is stood watching on the sideline with his 23 year old autistic daughter (who has been bullied and called all sorts throughout her life). I wasn't offended, the blue player wasn't offended BUT made it clear to the player that he shouldn't say stuff like that. By this time I have reached the players and I look to the sidelines to see the chairmans daughter quite upset, I issue a straight red.
This was in a friendly prior to me completing the NRC... I'd still take the same stance now.
*prepares for criticism*