Hmm... I used to teach martial arts to kids 3-6 (and older ones too, but the little ones were my favorite because they were SO bright and could learn anything... parents were always amazed), and we taught them to do a version of a backward roll in which we'd have them sit down, then lean back while kicking their feet over one shoulder. Not straight over the head, mind you, as this might hurt their neck- particularly while learning. We'd also "spot" them and guide them with our hands, helping to make sure they didn't go to fast or at an angle that might cause injury to their backs, necks, etc. With enough momentum, they were all able to do great back rolls. Once they learned how to do so from the sitting position and got reliably good at it, then we encouraged them to start from standing up- which is actually easier because they get more speed going, but we don't recommend that to start with because you don't want them going to quickly while doing it incorrectly- again, we want to keep them safe. One other important point we taught them was to tuck their chin to their chest, keeping it close, snug, and touching the whole time they roll.
(Oh how I miss teaching the kids! It was so much fun and I was always so proud of them!)
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