How do I reset my Apple Watch
I don’t remember my Apple ID that’s registered with my Apple Watch and I’m trying to pair it with my new phone. How do I pair it successfully?
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If you've forgotten your Apple ID
Or;
You can ask apple to remove the activation lock online on this page;
Online Activation Lock Removal.
Or this;
If you can't remember/gain access to the apple id that paired the watch to the phone.Take the watch and it's receipt along with some photo id and any other proof of ownership to an Apple Store and request that they remove the Activation Lock for you.