Alright. This is my first review, and it's from a thirteen year old girl.
I'm not the most naive of people, and I am a bit more mature. I have the push to type correctly, and to talk seriously in class. With that, I handled this anime fine.
Lastly, this review will contain SPOILERS. Read at your own risk. I would recommend a friend or a parent read this and then decide on your own if a child should watch it, so it doesn't ruin the story for them.
I rated this for kids twelve and up. Personally I think in today's age, a preteen could watch this with the right mindset.
This could be mixed depending on how you look at it. Like the page review, it is true it shows off that a regular life might be better than a supernatural one, by showing death and often tears, trauma, and pain. It, despite it's appearance, is a dark anime. However, at the end, Puella Magi Madoka Magica shows it's true lesson...
"Don't forget. Always, somewhere, someone is fighting for you. As long as you remember her, you are not alone."
And that is something to hope for, especially in the darkest of times.
POSITIVE ROLE MODELS
While this anime does have some positive role models, such as Madoka, who tries to never lie and be kind to everyone, and Mami, who tries to save everyone she can, there are also negative role models, such as Homura. Yes, I know she was trying to protect her only friend the whole time, however it's an unhealthy way to handle death, no matter how tragic. Kyoko, the red-headed girl, eats a lot and steals from people. She almost always had a negative mindset till the end. However in the show, while these characters are doing these things the "main role-model," Madoka, is often telling them that they are doing something wrong.
This is probably the biggest thing. If your child cannot handle violence, they should not watch this. Heck, in one of the episodes, a girl is decapitated and then eaten. It's silhouetted, but if you thought about it it would be quite scary. Guns, bombs, time magic, and many other things are used. The biggest problem is where and what they are fighting. In Labyrinths, there is often random cropped photographs moving around, making laughing or strange sounds. It's almost kind of creepy. The witches look quite scary most of the time. Even the happiest one can scare you off.
There is also minor blood, and some other dark moments and scary scenes.
Alright, this actually isn't a big issue. While girls do have short skirts in this anime, I think the only red flags would be in the ending and in the opening. In one part of the opening, it shows two Madoka's naked (but not graphic, just skin) and being slightly suggestive. Then a Magical Girl costume appears on Madoka, and the other one kisses her on the forehead as if giving her power or a good luck, then that scene ends.
Also, in the ending of the story, Homura and Madoka are both naked and floating around somewhere in the middle of space and thought, or something like that. It's not really suggestive, but they are close and Madoka is trying to comfort a crying Homura. Nothing really happens, but still, they are nude, although not graphically.
I honestly can't think of any consumerism issues here. There isn't much time for these girls to go shopping anyways, and none of the adults seem to obsessed with money or wasting it away.
DRINKING, DRUGS, AND SMOKING
There are some minor references to drinking... But nothing too bad. That's about it.
Puella Magi Madoka Magica is a great show, although dark, that weaves the character and the storyline into something that really sets it apart from the rest of its genre. While it might be suited for older kids, a kid as young as twelve with the right mindset could watch this show. I definitely recommend it.