Basic assumptions in derivation of Lens-maker’s formula:
(i) Aperture of lens should be small
(ii) Lenses should be thin
(iii)Object should be point sized and placed on principal axis.

Suppose we have a thin lens of material of refractive index n2, placed in a medium of refractive index n1, let o be a point object placed on principle axis then for refraction at surface ABC we get image at I1 ,
∴ (n2/v2) - (n1/u) = (n2 - n1 )/ R1 ....(1)
But the refracted ray before goes to meet at I1 falls on surface ADC and refracts at I2
finally; hence I1 works as a virtual object 2nd refracting surface
∴ n1/v - n2/v1 = (n1 - n2)/R2 ....(2)
Equation (1) + (2)

If u = ∞, ѵ = f

Which is lens maker’s formula.