Annie was a good movie but it would probably be too scary for kids under five. It would be okay for babies because they would not know what was going on. When I saw it it was rated PG. That means there is parental guidance recommended.
There is very nice singing in the movie but there is also a bit of shouting and a few sad bits. Kids seven up would love it and would not really notice the scary bits a lot.
My favourite actor was Nicolette Pierini playing the orphan named Mia. I think this move was better than the original.