why the lens formula is 1/v-1/u=1/f whereas the mirror formula is 1/v+1/u=1/f?
The positive or negative signs with the variables come because of the sign convention. The phenomenon taking place in a spherical mirror is different from that taking place in a spherical lens. So, obviously the formulae will be different for each one of them. However, either of the formula doesn’t signify any property of the spherical mirror or the spherical lens.