Watch 3 Still Paired and Locked - Paired iPhone wiped as part of Corp Sec updated

My Apple Watch 3 was locked and still paired to my corporate iPhone when a the phone was wiped as part of OS and config updated done with corp security change. So the phone knows nothing of the watch at all any more and the watch still thinks its paired to that phone. I cannot unlock the watch.

How do I either:

a) access the watch to re-pair OR

b) factory reset it so I can start from scratch. There was nothing on the watch I am all that broken hearted about losing. I just want to use my watch again?

Thank you in advance for any help or direction.