The U symbol stands for Universal, which is suitable for all ages four and up. But it is impossible to predict what might upset a young child. U only allow mild language, such as 'Damn' or 'Hell'. U works do not contain sexual activity, except from characters see kissing or cuddling. There will be no focus on sexual innuendo or sexual behaviour.
The PG symbol stands for Parental guidance. This is suitable for general viewing. The themes which are passed at a PG rating are things such as domestic violence,bereavement and racism. Language may occur in PG's such as 'shit' or 'son of a bitch' but used in the correct context. References of a sexual nature may be acceptable as a child may not understand the context of them.
The difference between 12 and 12A is that 12A will only be shown in cinemas and childeren must be accompanied by an adult and the 12 rating will only be displayed on DVD and Blu Ray boxes. 12 films may have strong language and may include the word 'f**k' 'shit' 'twat' but this must be infrequent. Sexual refreneces and scenes maybe portrayed in 12 films, verbal refrences may not go beyond a point for young teenagers. Moderate violence is allowed on 12 showings, but they must not dwell on the subject in detail, and may include weapons and long fights.
15 certificate films include the following such as strong violence, frequent violence, portrayals of sexual activity, strong refrences to sex, drug taking and discriminatory language or behaviour. For 15 films there is no limit to the amount of 'f***' which may be used, also there may be uses of the strongest term 'c***' although if this word is often used it will not pass as a 15. There may be discriminatory themes included in 15's such as racist, homophobic themes. Sexual activity may can be portrayed, as long as it isn't in strong graphic detail. At 15 violence may be strong, but it is unacceptable to have strong gory images or it should not focus on pain. 
At 18 there is no theme prohibited. They could include strong issues such as very strong violence, frequent strong language 'f***' and very strong language‘c***’, strong portrayals of sexual activity, scenes of sexual violence, strong horror, strong blood and gore, discriminatory language and behaviour. There is no limit to the amount of strong language in 18 films. The violence in 18 films may be strong, they also may focus on pain or injury. Drugs may be shown in 18 rated films but they are not allowed to encourage them.
Source: http://www.bbfc.co.uk/what-classification
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