Are you talking about a cupboard under the kitchen sink, or a cupboard distant from the sink?I would not be surprised if all the services (electric and water) enter the flat in the same place (cupboard) but there was no bonding visible under the kitchen sink.
Of course, whether the situation is compliant (in the sort of scenario which I have postulated) would depend upon one's interpretation of "as close as practicable".
Kind Regards, John