How can i reset my Apple Watch if I don’t know the passcode and apple id

Or;

You can ask apple to remove the activation lock online on this page;

Remove the Activation Lock Here.

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 with the serial number 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.

Hi there!

This article has the steps:

If you forgot your Apple Watch passcode - Apple Support

If you are being asked to sign in the Apple ID, are you seeing an Activation Lock on the screen?

If so, the only way to bypass that is to sign in the Apple ID, no restore can remove that on any Apple devices

You can ask your friend to recover their Apple ID password so they can sign it in and remove the Activation Lock

How to remove Activation Lock - Apple Support

If they can no longer recover their Apple ID, the article says:

If you need help removing Activation Lock and have proof of purchase documentation, you can start an Activation Lock support request.

Activation Lock is a feature that will ensure that only the device owner will be able to use their Apple devices again