It looks as if the damage is mostly to the external gel coat, but I do see some disruption of the fibers of the underlying fiberglass roving, so it would probably be better to put some resin on it rather than just trying to repair it with a polyester gel coat repair kit. The damage to the roving does not look bad enough to me to require any type of reinforcement with cloth, but I would push in on the hull around the area of damage to see if there is any unusual give suggesting more extensive damage than that visible in the photo.
Assuming there is no evidence of more extensive damage, I would go ahead and remove any loose gel coat at the edges of the damaged area, and use some sandpaper to feather the edges of the intact gel coat into the area of the void. I think many types of resin would likely work, but since you probably don’t know what type of resin was used to make this boat, I probably would not use a polyester resin. Polyesters may not cure properly when applied over epoxy or vinyl-ester resins.
Wax paper and Saran Wrap have also been used as a poor-man’s peel ply. I have found it hard to use them without getting wrinkles but for such a small area, they would probably work well. If you can prop the boat on its side so that the damaged area is horizontal, you can apply your resin over the exposed cloth with a small plastic spatula or squeege, then cover with whatever and smooth with your squeege. I wouldn’t worry to much if the material you use sticks to the resin. If it does, you can just sand it right off with fine sandpaper once the resin has fully cured. You might need to do a little wet sanding on the repair to get a completely smooth surface.
Rather than trying to tint the resin, I would probably plan to just paint it once the resin has fully cured. I suspect you could get a much closer color match using automotive touch-up paint, or whatever paint most closely matches the color of your hull. Paint can and does get scratched off, but a small area fairly high up on the side of the boat is going to be relatively protected.