Urban digital twins increasingly require pedestrian-scale three-dimensional (3D) representations to support accessibility and inclusiveness assessment. However, existing approaches typically emphasize either geometric accuracy or visual realism, while lacking an integrated framework for analysing pedestrian-level conditions. This study proposes a hybrid workflow integrating handheld LiDAR and 3D Gaussian Splatting (3DGS) within a CityGML-based semantic framework for accessibility assessment. Handheld LiDAR provides centimetre-level geometric measurements, enabling the extraction of key indicators such as slope, surface roughness, and obstacle presence. In parallel, 3DGS reconstruction from 360° video imagery enhances visual realism and perceptual understanding. Both datasets are co-registered and structured within the CityGML 3.0 Transportation model to represent pedestrian environments in a unified spatial and semantic framework. Accessibility assessment was conducted using three approaches: LiDAR-based analysis, field survey observations, and immersive evaluation in a Virtual Reality (VR) environment. The LiDAR-based results were used as reference. Comparative analysis shows that field survey assessment achieves an agreement of approximately 85.7%, while VR-based assessment reaches approximately 75.4%. The results indicate that while VR does not replace metric-based analysis, it enables perception-driven and participatory evaluation. In particular, VR-based assessment shows potential to involve users, including people with disabilities, in accessibility evaluation through immersive and remote interaction. The proposed approach contributes to the development of human-scale urban digital twins by integrating metric accuracy, semantic structure, and participatory evaluation for more inclusive accessibility analysis.