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