Last week, Apple seeded its first Developer Beta builds of iOS 10.3, macOS 10.12.4 Sierra, and tvOS 10.2. A new version of watchOS was notably missing from the mix; however, the company ended up publishing release notes for version 3.2 anyway.
Today, the first Developer Beta of watchOS 3.2 is available, and the build number is 14V5205d. This is the only new build that Apple released today.
While it's not a major update by any means, it does have a couple of useful features. Theater Mode was originally rumored for iOS 10.3, but it turned out to be a feature for the Apple Watch that will keep it from lighting up in movie theaters. It also adds support for SiriKit, which allows for Siri to be included in third-party apps.
There are a couple of known issues for SiriKit though, which you may want to check out in the Apple Developer center. If you're on the watchOS Developer Beta already, you can update your Watch through its app; however, we found that - as with other Apple updates like iOS 10.3 and tvOS 10.1.1 - installing watchOS 3.1.3 actually deleted the beta profile from the device, so you might want to make sure yours is still there.