Slightly unusual in that it appears to be a trade sample rather than made specifically for a soda / mineral water manufacturer, as normally these bottles would have the retailers name & the town from which they ply their trade.
Yours, on the other hand, bears only the name of the glassworks where it was made - Ross's of Sunderland (the 'Q' on the base is the mark of their Ayres Quay bottle manufactory) - and 'Celebrated Bottlers'. So I guess this was carried about by a sales rep to show potential customers what their goods looked like.
Not sure about date, but I'm guessing pretty late as far as Codds go, which would be borne out by the 'stock' design and fairly pale aqua colour - so, certainly post 1890 and probably into the 1920/30s.
As for value, not a lot I'm afraid, Codds are more novelty value unless they're a particular local rarity, I doubt there'd be much call for this, unusual as it is, particularly as it looks a bit 'sick' - frosted appearance caused by acid in the soil leaching out the soda content of the glass to leave an insoluble silicate layer - unfortunately there's no easy way to polish this out (certainly not worth doing on a bottle of this ilk), but you might be very lucky & get £5-10 off an internet auction site if you were fortunate enough to find somebody who collects trade samples.
Rub it with oil to mask the sickness & put it on the mantlepiece
. it looks awful