When a body rolls down without slipping along an inclined plane of inclination $\mathrm{\theta }$, it rotates about a horizontal axis through its centre of mass and also its centre of mass moves. Therefore, rolling motion may be regarded as a rotational motion about an axis through its centre of mass plus a translational motion of the centre of mass. As it rolls down, it suffers loss in gravitational potential energy provided translational energy due to frictional force is converted into rotational energy.