Upvote:7
What the officer is looking for is evidence that the money is yours for your personal use.
When people acquire a company, even by inheritance, their bank balance does not go up. They just become owners of the company. So saying, even with proof, that you inherited a company does not explain why there is a big increase in your bank balance. So you have still not explained where the money came from.
The officer understood you to say that the money came from the company so that you could buy things for the company. If that is why the money was transferred to your personal account, then the money is not for your personal use. You could not use it to buy a trip for yourself to the UK (doing so would be in violation of company rules and probably illegal). So again, if that is the case it does not improve your finances, and it looks to the officer like an attempt to artificially inflate your bank balance (what we call here 'funds parking').
They are also looking for information about the cashflow and profit of your company, in order to see that the amount the company transferred to you was reasonable.
With two refusals you are strongly recommended to employ a UK immigration lawyer for your next application.