This is information I gathered from the BBFC website
http://www.bbfc.co.uk/
The U Symbol stands for universal. It also means that the film should be suitable for audiences age four years and over. It is impossible to predict what might upset a particular child, especially at this lower end of the category range. Characters may be seen kissing or cuddling and there may be references to sexual behavior. However, there will be no overt focus on sexual behavior, language or innuendo.
PG stands for Parental Guidance. This means a film is suitable for general viewing, but some scenes may be unsuitable for young children. A PG film should not unsettle a child aged around eight or older. Parents should consider whether the content may upset younger, or more sensitive, children. A PG film will not contain any theme which is inappropriate for a child. PG works can explore challenging issues such as bullying, bereavement or racism.

Films classified 12A and video works classified 12 contain material that is not generally suitable for children aged under 12. No one younger than 12 may see a 12A film in a cinema unless accompanied by an adult. Adults planning to take a child under 12 to view a 12A film should consider whether the film is suitable for that child. To help them decide, we recommend that they check the BBFC insight for that film in advance.

Films classified 12A and video works classified 12 contain material that is not generally suitable for children aged under 12. No one younger than 12 may see a 12A film in a cinema unless accompanied by an adult. Adults planning to take a child under 12 to view a 12A film should consider whether the film is suitable for that child. To help them decide, we recommend that they check the BBFC insight for that film in advance.
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