There are no sex scenes nor any scantily dressed women or men.
Violence & Gore
None
Near the film's beginning, young Cedric Errol (Freddie Bartholomew) fights a group of older Brooklyn boys. He is joined in this street fight (involving fists & pushing only - no other weapons) by young Dick Tipton (Mickey Rooney). Cedric had successfully ignored the bullies' taunting until they had insulted his mother.
There is no other scene with violence (though the old Earl of Dorincourt (Sir C. Aubrey Smith) does shout a bit.
Profanity
None
There is no profanity. A servant mentions that the old Earl is swearing, but what is heard on film is the old Earl calling someone incompetent and a "blockhead".
Alcohol, Drugs & Smoking
None
A gift of a pipe is given to the grocer who is seen smoking this in a later scene.
There is a lavish party at the Earl's estate, but it is unclear if alcohol is present. All guests (of varying ages) act properly and noone ever acts intoxicated.
Frightening & Intense Scenes
None
There are no frightening or intense scenes that would make a child of today frightened.