This ghost movie was most likely not made for little kids. Dark themes include: a little boy gets trapped in his own house and dies of AIDES, it is implied that young children bully a deformed child. a woman who works at an orphanage poisons and murders the children. A woman also becomes bloody road kill. The movie can be very spooky (when you watch it alone) but it is also engaging as the main character gets more involved in the mystery of ghosts.
This is a great movie! I know its rating, but my ten year old and I saw it and really liked it. My only precaution is the f-word. There is not a lot of profanity but that is a little much. It's not a horror movie, but a sweet story with a couple of scary parts.
Despite it's R-Rating, it is more of a PG-13 movie. It is not very gory (there are, of course some bad injuries and decaying bodies). One use of F**k and S**t (both are in the same scene) and no sex. But it is VERY scary and the while the ending is uplifting, it is also horribly depressing and will leave you in tears. It is a very well crafted movie and I highly recommend it to a good variety of audiences