You are going to need at least three circuits (two counter receptacle circuits and one for lighting) so a sub-panel is mandatory. It is still a kitchen so it needs to meet minimum codes for a kitchen.

... is it a kitchen, or is it a shed in which the current occupant just happened to plug in kitchen appliances?

Technicalities aside, I am in agreement with petey_racer. Subpanel it is. I'd guesstimate around 40A but it wouldn't hurt to wire for 60A. Install two 20A circuits for the countertops, one 15A for the refrigerator, one 15A for the lights. Add some "general use" receptacles (which will currently be your stereo receiver, but I bet you'll find yourself using them for other things in the future) on a 20A circuit for 5 circuits total.

One of the well-known "big box" stores has an 8-space QO panel, breakers install vertically. Feed it with a 40A breaker off your main panel.

Your 'feeder' could be individual conductors in conduit for the whole length, or UF cable, protected by conduit at the ends. I, myself, would use PVC, as it seems to be easier to work with.

If it's got a sink and permanent food preparation equipment it is a KITCHEN by definition.

i will install the circuit breakers in an existing sub-panel that was installed for my swimming pool. the sub panel is on the outside wall of a detached garage that is next to the site where the structure will be built. this structure i am having built is a free standing gazebo that will be used as an outdoor kitchen/entertaining area.

i was told that i have 60 amps available to expand the subpanel. which according to pharkus' diagram should suffice. So, 2 circuits for the kitchen counter receptacles? there are going to be a total of 4 receptacles needed for the kitchen area. two in the backsplash and two below the counter. those all can't be on the same 20 amp circuit?

one 20 amp circuit for the recessed lighting and fan. have the general use receptacles on a separate circuit?

also, as far as running the conduit, what is recommended. the gazebo will be approximately 5 feet from the sub panel. i will need to stub up the conduit prior to pouring the foundation. will one conduit suffice or do i need to run multiple conduits?

Permanent food preparation equipment. Sure, but if Joe Q Homeowner goes out to his garden shed and plugs a bunch of stuff in and cooks with it, that does not a kitchen make.

Eitherhow, I'm in favor of our OP installing a subpanel *IN* the building, not running a bunch of different circuits from a panel somewhere else -- I do not believe it is even legal to do so, kitchen or no kitchen.