There is no sex, the wildest this gets is one kiss between the two leads. There is a brief moment of female nudity as you see a young woman walking away from a ride that has stripped her of her bikini bottoms. Even the youngest child simply finds this funny. Her butt is visible
Violence & Gore
None
There is no violence. Even the 'bad girl' is not so bad.
Profanity
None
There is no profanity. The closest thing is during a friendly rap song, "Two Day Holiday" the singer (off camera) sings "sheeee..t, whatever 'mate". It takes several viewings to even catch this much.
Alcohol, Drugs & Smoking
None
The drug reference the MPAA noted is when one character warns another to stay away from a certain spot to avoid a "contact high". It's practically a throwaway line. No smoking, no other drug reference.
Frightening & Intense Scenes
None
Nothing frightening, and the only intense moments are during the surfing contest when you want to see who wins.