The reason why it's issue 32 in England is besause the UK comics are different to the US ones. I think the UK versions are A4 size (slightly bigger then the US versions) and released monthly, where as the US versions are releases bi-monthly. In the UK ones the stories are also split in half so you buy one comic, read the first half of the story and then wait a month for the second half (or something like that). I think they also use a different publishing system.
Publishing system for the US comicsIssue 1 - "Monkey See, Monkey Doom!"
Issue 2 - "...But Deliver Us To Evil!"
Issue 3 - "The Owner Of Mars Attacks!"
Issue 4 - "DOOP The Right Thing!"
Issue 5 - "Who's Dying To Be A Gazillionaire?"
Issue 6 - "Xmas Time Is Fear"
Issue 7 - "New Year's Rockin' Evil"
Issue 8 - "Planet X-Press Men"
Issue 9 - "Freaky Fry-day"
Issue 10 - "Big Sweep"
Issue 11 - "The Cure For The Common Clod"
Issue 12 - "Sideshow Fry"
Issue 13 - "The Bender You Say"
Issue 14 - "Six Characters In Search Of A Story"
Issue 15 - "Fry Me To The Moon"
Issue 16 - "Kickin' It Old School" +
Issue 17 - "The Time Bender Trilogy: Part 1"
Issue 18 - "The Time Bender Trilogy: Part 2"
Issue 19 - "The Time Bender Trilogy: Part 3"
Issue 20 - "Bender Breaks Out"
Issue 21 - "More Than A Filling!"
Issue 22 - "A Fit Worse Than Death"
Issue 23 - "The A-Team"
Issue 24 - "Twice Told Tales Of Interest"
Futurama/Simpsons Infinitely Secret Crossover Crisis: Issue 1 (of 2) - "Somewhere Over The Brain-bow!"
Futurama/Simpsons Infinitely Secret Crossover Crisis: Issue 2 (of 2) - "Liquid Diamond Is Forever!"
Simpsons/Futurama Crossover Crisis II: Issue 1 (of 2) - "Slaves Of New New York!"
Simpsons/Futurama Crossover Crisis II: Issue 2 (of 2) - "The Read Menace!"
Publishing system for the UK comicsIssue 1 - "Monkey See, Monkey Doom!"
Issue 2 - "...But Deliver Us To Evil!"
Issue 3 - Futurama/Simpsons Infinitely Secret Crossover Crisis Part 1: "Somewhere Over The Brain-bow!
Issue 4 - Futurama/Simpsons Infinitely Secret Crossover Crisis Part 2: "Liquid Diamond Is Forever!"
Issue 5 - "The Owner Of Mars Attacks!"
Issue 6 - "New Year's Rockin' Evil"
Issue 7 - "Who's Dying To Be A Gazillionaire?"
Issue 8 - "Xmas Time Is Fear"
Issue 9 - "DOOP The Right Thing!"
Issue 10 - "Planet X-Press Men"
Issue 11 - "Freaky Fry-day"
Issue 12 - "Big Sweep"
Issue 13 - "The Cure For The Common Clod"
Issue 14 - "Sideshow Fry"
Issue 15 - "The Bender You Say" (Part 1)+
Issue 16 - "The Bender You Say" (Part 2)
Issue 17 - Simpsons/Futurama Crossover Crisis II Part 2: "The Read Menace!"++
Issue 18 - "Six Characters In Search Of A Story" (Part 1)
Issue 19 - "Six Characters In Search Of A Story" (Part 2)
Issue 20 - "Fry Me To The Moon" (Part 1)
Issue 21 - "Fry Me To The Moon" (Part 2)
Issue 22 - "Kickin' It Old School" (Part 1)
Issue 23 - "Kickin' It Old School" (Part 2)
Issue 24 - "The Time Bender Trilogy: Part 1a"
Issue 25 - "The Time Bender Trilogy: Part 1b"
Issue 26 - "The Time Bender Trilogy: Part 2a"
Issue 27 - "The Time Bender Trilogy: Part 2b"
Issue 28 - "The Time Bender Trilogy: Part 3a"
Issue 29 - "The Time Bender Trilogy: Part 3b"
Issue 30 - "Bender Breaks Out"+++
Issue 31 - "More Than A Filling!" (Part 1)
Issue 32 - "More Than A Filling!" (Part 2)
+ Futurama Comics UK went monthly at this point - stories are being split into 2 magazines now in order to avoid "catching" up with the US comics too quickly.
++ Part 1 was published as Simpsons Comics #103.
+++ Due to the storyline of Issue 30, it was published intact rather than split over two issues. This is because the comic has to be whole for it to make any kind of sense. The comics reverted to 2 parters after Issue 30.
Source
Wikipedia