Cells were a part of many living organisms' bodies.
The Doctor once explained, that amino acids would fuse to form cells, which would eventually evolve into plants and animals. (TV: City of Death)
A collection of cells were a cell culture. (COMIC: Culture Shock)
The Dalek Emperor claimed that only one human cell in a billion was fit to be nurtured to create Daleks. (TV: The Parting of the Ways)
As the Tenth Doctor explained to Rose Tyler, regeneration changed "every single cell" in his body. (TV: Born Again) The Ninth Doctor was forced to regenerate after absorbing the energy of the Time Vortex, which caused every cell in his body to die. (TV: The Parting of the Ways)
ARC, a companion of the Eleventh Doctor, did not have cells in his body. (COMIC: The Infinite Astronaut)
The process of progenation involved taking a sample of diploid cells, splitting them into haploids, recombining them in a different arrangement and growing the result into an offspring. (TV: The Doctor's Daughter)
Every living thing contained dead cells such as skin, nails and enamel, something that Sutekh was able to use to his advantage, as he could see through the dead. (TV: Empire of Death [+]Russell T Davies, Doctor Who series 14 (BBC One and Disney+, 2024).)