Forget the 12 certificate; there is nothing nasty in this film. The most lethal device the bad guys manage to come up with is a nail gun and nobody dies. This is comedy action all the way.
The plot from the toys' point of view is a simple one. The Commando Elite have been programmed to hunt down and destroy the entirely peaceful Gorgonites. Why? Because soldiers need enemies and the Gorgonites are ugly! Meanwhile, the Gorgonites have been programmed to find Gorgon, learning what they can along the way. It's good guys against bad guys so there's never any doubt who's going to win.
From the humans' point of view it's just as good. Aren't we all sick of adverts that show toy trucks popping up on the top of Mount Rushmore? Doesn't every kid want a toy that does exactly what they see on the adverts? Too right they do!
What makes this film so good is that it's believable. Military research labs are working on real versions of the Commando Elite right now. The only bit that strains the limits is when they somehow bring a bunch of plastic dolls to life but I'll let that pass.
I've watched this several times already and I never get tired of the final scene where the Gorgonites are found safe and sound, even though I could see it coming first time round. I won't tell you where they are because that would spoil the plot. You work it out. Watch it; you'll love it.