There are Orcs in two scenes of this short film. They are evil, disfigured, and gruesome looking. They talk in mean menacing voices. I should think most kids would be frightened of them.
One seen is a bit intense where a group of 20 or so Orcs attacks the "hero character" Aragorn. They line in front of him and taunt him with animal like grunting noises. Once they attack they are killed one by one by Aragorn. The head Orc, who duels Aragorn after the rest are killed, is particularly big and menacing.
Although there is no Profanity, Drug use, or Sexuality in this film I would say it would get a PG-13 rating for violence and scary images.