Apple Watch will not reset

I'm sorry to hear about the difficulties you are facing when trying to set up your Apple Watch, is this a device you have purchased from another person? If so, you are unable to reset it without access to that person's Apple ID. You will need to contact them for further assistance.

About Activation Lock on your Apple Watch - Apple Support

On a computer, go to iCloud.com and sign in with your Apple ID.

Go to Find Iphone.

Select All Devices, then click your Apple Watch.

Click Erase Apple Watch.

Select Next until the device is erased.

Click the remove button next to your Apple Watch.