Is zakat obligatory on jewelry designated for adornment if it has not been used for more than a year, bearing in mind that it was not left with the intention of storage?

The preponderant opinion is that Zakat is not obligatory on jewelry prepared for use, even if it has not been used. As long as the jewelry is permissible to acquire and its owner intends it for permissible use, then there is no Zakat due on it. Accordingly, there is no Zakat on gold that the wife has not used, as long as she intends it for permissible use. Similarly, Zakat is not obligatory on broken jewelry if its owner intends to repair and use it, even if years pass.