How is Zakat on money calculated for minor orphans in the aforementioned case, and is Zakat obligatory on profits that have been held for a full year, knowing that their money covers their needs?

Zakat is obligatory upon anyone who possesses wealth that reaches the nisab (minimum threshold) and upon which a hawl (one lunar year) has passed, regardless of whether they are an adult or a minor, sane or insane. This includes the wealth of orphans. The guardian must disburse the obligatory Zakat from the minors' wealth if it reaches the nisab and a hawl has passed over it. If the share of each orphan reaches the legal nisab (the value of 595 grams of silver), then Zakat must be paid on it. Profits deposited into the orphans' account by the guardian's own money are considered a gift and have an independent hawl that begins from the date they take possession of it. As for profits generated from their original capital, these do not have an independent hawl; rather, they are subject to Zakat along with the principal capital.