It seems readily accessible means different things to different people.
1. Some kitchen designs have a wall for isolators/CCU to be located at.
2. Some have no walls, meaning an FCU has to be located in a adjacent (within 2m for a cooker/oven/hob). For example, an Island unit, or in the case of wall to wall tall kitchen units.
3. The other issue is Part M and the height of sockets (between 450mm to 1.2m) - but does this apply in kitchens?
For instance, isolators above tall oven housing units, or under sink cupboards (which usually don't have a drawer).
4. Whether readily accessible means emergency use of service maintenance only.
5. Whether readily accessible means out of sight in a cupboard because it is behind a door. A CU has a cover/door...
6. Whether other items in a cupboard could affect access to the isolators. Perhaps position the isolators near the front and not at the back?
If there was a special guidance note on kitchen installations, covering the different kitchen designs we have and explicitly stating what was allowed, rather than through interpretation, it would us all time and expense.
Disclaimer: i'm not a qualified electrician, just trying to get my head around it all as I learn.