I found an Apple Watch and looking to return it to owner. I can’t access any info. And am wondering the best way to get in touch with the owner

I can't help much, but admire your integrity. If you can get into the watch, here is a link to find the serial number, which would allow apple to notify the owner - How to find the serial number or IMEI for your Apple Watch – Apple Support (AU)

If you power on the device and it has activation lock turned on, you should be able to see the contact details of the owner. If the watch is unlocked you can go to Contacts > Tap on the top contact that says “My Card” > Scroll down until you see the contact information for the owner.

Unless you see a screen like this there is nothing you can do,hand it in to the police;