Regarding whether Ciel created or inherited Funtom Company - you said you thought he created it, I don’t think this is true since in the anime (not sure about manga) Ciel mentions the Noah’s Ark was one of Funtom’s toys and he and Lizzy had one of the only few made. They were small children then so I think Ciel inherited it, and perhaps gave it rapid growth since acquiring Sebastian (who also helps with the company, at least in the anime).
Yeah, that was in the anime but only in the anime. And I usually don’t count things from the anime as canon for the manga (unless they happened in the manga, too). Sure, it’s still possible that the company already existed while Vincent was alive (maybe only in name to cover up the money he got from the Queen or something like that). But Ciel was definitely the one who made it so popular and successful. And despite having Sebastian’s help I still think most credit for that goes to Ciel because Sebastian only does what he is being told to do. So all the planning and strategy comes from Ciel.
