This should get you started.
Set up your Numbers document to look like this:
The first table has one column. The first row is defined as a Header Row.
The second table has a Header Row and two body cells.
Then use a script like this:
tell front document of application "Numbers"
tell active sheet
-- start at row 2 and end at the last row (-1)
set theAddresses to value of cells 2 thru -1 of column "A" of table "Addresses"
set theSubject to value of cell "A2" of table "Content"
set theContent to value of cell "B2" of table "Content"
end tell
end tell
tell application "Mail"
--create new message with subject and content
set newMessage to make new outgoing message with properties {subject:theSubject, content:theContent}
-- add the To: addresses to the new message
tell newMessage
repeat with anAddress in theAddresses
make new to recipient at end of every to recipient with properties {address:anAddress}
end repeat
end tell
end tell
Copy-paste into Script Editor (in Applications > Utilities) and with the Numbers document open to that sheet click the <run> button in Script Editor.
You cannot place a button within a specific Numbers document.
But if you use the script often then you can place it in your menu following these instructions.
A script can also be attached to a keyboard shortcut by placing it in an Automator Service (Quick Action) and going to System Preferences > Keyboard > Shortcuts > Services. You can find many explanations on-line how to do this, including this one.
SG