Waterball by ABM (sticker on the pcb 12-3-96)
The pcb has some empty sockets, maybe it was used for other games since it has no markings.

The game has fonts identical to World rally and obiviously Blomby car ;)

1x 68k
1x oki 6295
1x OSC 30mhz
1x OSC 24mhz
1x FPGA
1x dispswitch