First off, I'm a firm believer in quality tools, especially if you are using them on a regular basis.
That said for occasional boat tasks that pop up, this is what I do.
Tools Needed
For general maintenance issues on a boat, a decent socket set, wrench set, plier set, a multi-meter, wire strippers/crimpers, and some screw drivers from Harbor Freight should cover most tasks. A cordless drill with actual drill bits, screwdriver bits, and SAE/Metric nutdrivers is quite handy.
Spare Parts
Keep onhand an electronic connector set, heat shrink tubing, stainless steel assortment of nuts, bolts, and wood screws. Some plastic plumbing fittings, tubing, Pex connectors, and stainless hose clamps would be good to have as well. Add in rolls of duct tape, rescue tape, and electrical tape.
Belts, filters, and other wearable items would nice to have.
Finally, a hammer and a bottle of vodka for stupid projects stealing your time.