This study examined the relationship between access to resources during the COVID-19 pandemic and the financial performance of small-scale businesses in Kakoba Division, Mbarara City. A cross-sectional survey design was employed with a sample of 165 respondents comprising 41 business owners and managers, 38 supervisors and cashiers, 71 customers/consumers, and 15 government officials selected through stratified random and purposive sampling techniques. Data were collected using structured questionnaires and analyzed using SPSS version 23. Results revealed that 73.2% of businesses experienced severe resource access constraints during the pandemic, with only 26.8% maintaining adequate resource availability. A strong positive correlation (r = 0.781, p < 0.01) was established between resource access and financial performance. Businesses with better access to financial capital, human resources, information, technology, and supply chain resources demonstrated significantly higher revenue retention (68.4% vs. 41.2%), profitability (12.3% vs. 3.7%), and survival rates. The study concluded that resource access constituted a critical determinant of small business resilience and financial performance during crises. It was recommended that government establish resource mobilization support systems, financial institutions develop accessible credit products, and businesses build strategic resource reserves to enhance crisis preparedness and operational continuity.