I missed the OP's statement that Bernard was indeed an orphan.
So his surname is likely not his birth surname.
Given that, I searched for Bernard, without specifying a surname in the search, born 1917-1919 in Ireland.
I found two born in Co. Kilkenny.
One of them was an orphan!
This one
https://civilrecords.irishgenealogy.ie/churchrecords/images/birth_returns/births_1919/01239/1515343.pdf
OP said reply 6 that Bernard was an orphan but didn't know from when.
Note in column which usually has when & where born: "Living newborn child found exposed on 22nd August Borrisbeg". Name Bernard Murphy. Informant Mary Slattery, labourer's widow who found the child. Registered 16th Sept. 1919.
Thoughts: Why was he given the name Bernard Murphy? A foundling might be named after or suggested by the person who found it or a member of orphanage/workhouse staff. Or names might be selected from an alphabetical list as in "Oliver Twist". Was he placed in an orphanage straightaway or did Mary Slattery look after him? Did she know more than she let on?
I looked for Simpson in County Kilkenny on 1911 census. Only a handful. 3 single men, a groom, a servant, a soldier in barracks, a child in his grandfather's household. Adjacent counties e.g. Carlow, Tipperary, had families. Most were Church of Ireland.