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There is no real sexual content in the film. The character Lt. Ilia talks of her "oath of celibacy" being put on record with Starfleet and wears a very short "skirt" robe during half the movie. There is veiled (very blury) nudity with Ilia, as she is nude behind a translucent screen for a moment before appearing with a robe.
Scenes of ships and space stations being "vaporized" by an electrical alien beam which includes characters disappearing as they scream. A scene where a character's arm is hit by an electrical blast which results in a brief scene of his hand emanating smoke as he screams. A scene in which the transporter malfunctions and the figures in the beam are seen to be "melting" or becoming disfigured while screaming.
"Damn" and "hell."
None.
The most frightening scene in the film occurs early, when the transporters on the Enterprise suffer a catastrophic malfunction. The two characters being transported distort into grotesque shapes and scream in agony as they vanish. The voice of the technician at the other platform confirms that their mangled bodies returned and lived for a brief moment.Scenes of ships that are "absorbed" by an alien electrical beam which include characters being vaporized by electric blasts.For children who may not be aware of what is going on, a scene where two characters merge and become energy may also be somewhat frightening as well.
