Virtual Reality (VR) is an artificial environment that is created with software and presented to the user in such a way that the user suspends belief and accepts it as a real environment. Users interact with VR applications through on-screen toggles or with optional additional devices such as controllers, keyboard and mouse. However, when it comes to mobile VR it is ideal to keep it simple and not add unnecessary content on the VR World as this may overwhelm the phones' CPU and may cause lag and jitter of the application. Virtual Reality can be used for many things such as games, simulation and learning. In this paper, we use prototyping methodology to develop a system that make use of VR to teach mathematics to students in lower grades, by teaching mathematical formulas in a virtual classroom. Incorporation of Virtual Reality (VR) technology into educational experiences include better, more immediate engagement and the opportunity for learners to feel the experiences and better remember and express what they learned. A student can experience what was not possible to experiences before and become better prepared for when such experiences occur in the real world. This paper thus demonstrates that VR Learning applications are tools, which can be used to aid learning to minimize the failure rate of mathematics by students.