It takes some work but here is what you need to do.
Whenever you touch something on the watch with Voice Over on it will tell you what you have selected. If you could see what it was doing you could see that it puts a box around what you have selected. To go into the app you need to double tap in the same spot to get into the app. What we are trying to do is to reset the watch to it's factory settings. Here's what you need to do.
1. Find Settings. You do this by tapping somewhere until you hear it say settings. Once it has said Settings Tap twice in the same spot. It will tell you what you see next which. It will say Settings again because it reads the "title" of what the page is.
2. Scroll up with the digital crown. I believe it make a ding sound when you have scrolled as far as you can go.
3. At the top of the screen it says General. Again when you tap it it will say General to tell you what you have selected. Tap in the same area again.
4. Again scroll up with the digital crown. Toward the bottom of the Watch screen tap. It should say "Reset"
5. That will take you to the next level. Toward the top of the screen (pretty much in line with the digital crown) it says Erase all content. Click there
6. Now you need to hit "continue" It will be in line with the side button.
If you do all of this corrrectly you will know because the watch will be unresponsive for a bitm then you will see it reboot.
This takes some work and some patience but I just helped a friend do this and it worked.
Now if you have a friend that has an Apple watch and you can have it right there next to you it will be much easier to see where you need to tap.
Good luck!