If I had a kid (say 4 or 5 years old) I personally wouldn't let them see a PG13/M15 movie until after I had seen it cause there is content in some of those movies a really young kid might be traumatised by. (I am using the word traumatised in a loose manner). I know my cousin who is 7 is a bit traumatised by the violence in the LOTR movies and Ironman was a bit to much for him. Knowing that I advised his parents that DOTM was probably to much for him with so much violence against humans.

I wouldn't take the fact there are kids toys as automatically meaning any movie is appropriate for kids. When I was a kid I had toys from an R18+ movie called Aliens and that is very inappropriate for kids.