All classification decisions are based on the BBC's published and regularly updated Guidelines. The Guidelines are the product of extensive public consultation, research and the accumulated experience of the BBFC over many years. They reflect current views on films, DVD and video games regulations.
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http://www.cbbfc.co.uk/film-ratings/why-we-age-rate-films - As this website states...
Anyone can see a U or a PG, although you and your parents and teachers are encouraged to think carefully about whether a PG film will be suitable for you if you are younger than 8 or 9 years old.
With 12A films you must be 12 or older to go and see them, unless you have an adult with you. It is up to that grown-up to decide that you won’t be upset or disturbed by anything you see.
Anyone wanting to release a film, video or DVD for showing in cinemas or watching at home has to make sure that their film has a BBFC age rating symbol. It's against the law to try and sell videos and DVDs without this. Films that you see at the cinema also have to display the right rating.
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