Private Sub Action(Optional ByVal dX As Integer = 0, Optional ByVal dY As Integer = 0)
     'Тип Integer позволяет задавать отрицательные значения, поэтому можно выкинуть "бубен" (-1)
     Dim X As Integer, Y As Integer
      
     With Map
         X = Gear.[A1] 'Where R is now by rows
         Y = Gear.[A2] 'Where R is now by columns
          
         Select Case .Cells(X + dX, Y + dY).Value   'May we go to another cell?
             Case 0 'Yes, we can
                 .Cells(X, Y).Value = 0: .Cells(X + dX, Y + dY).Value = "R"
                 Gear.[A1] = X + dX
                 Gear.[A2] = Y + dY
                 Gear.[A3] = Gear.[A3] + 1
             Case 1
                 MsgBox "Упираемся в стену."
             Case 3
                 MsgBox "Победа! Хорошо сработано!" & Chr(10) & "Спасибо за тестирование."
                 Game_Over X, Y
         End Select
     End With
End Sub

Private Sub Game_Over(ByVal X As Integer, ByVal Y As Integer)
     MsgBox "Игра пройдена за " & Gear.[A3] & " шагов."

     Map.Cells(X, Y).Value = 0
     Map.Cells(12, 12).Value = "R"
     Gear.[A1] = 12
     Gear.[A2] = 12
     Gear.[A3] = 0
End Sub

Sub Move_Up()
     Action dX:=-1
End Sub

Sub Move_Right()
     Action dY:=1
End Sub

Sub Move_Down()
     Action dX:=1
End Sub

Sub Move_Left()
     Action dY:=-1
End Sub