Introduction:
•    Briefly state the aims of the report (for Nipperbout)
•    State what the report will include
Background:
This could contain information that is relevant to the company for example:
•    Establish whether there is a market for the training
•    Competitors
(note that the following is just a suggestion about the order and flow of the report)
Target Market:
Report about the potential of focusing on different customers from those in the core business
Reaching customers
This reports on the possibility that Nipperbout may not be targeting customers efficiently and effectively.
The Customer Decision Journey model (if used) is used to illustrate to Nipperbout that their customers may be at different stages of their decision making about whether to purchase. Clearly some customers do not realise that they might not even need training and other might think they do but may not have heard of Niperbout.
If you use this then explain it briefly in the report as this framework is to help Nipperbout to understand.
Creating Effective Messages
From the above it is obvious that different customers need a different message. Nipperbout needs to develop clear messages about why customers need the training. You might use the Value Proposition Canvas. Again this is a model that you are suggesting to Nipperbout in order for them to think about what value they create which forms the basis of the messages to customers. Alternatively you could use it to develop a set of needs etc. that Nipperbout could use. OR you could find another method to do it.
If you use the VPC explain it in the report (v briefly) and put an example in the appendices for Nipperbout to help them develop their own (you could use an example from your other assignments if it is a good one).
(REMEMBER THAT THESE ARE SUGGESTIONS AND THAT IF YOU HAVE A DIFFERENT WAY TO DO THIS THEN THAT IS OK, AS LONG AS IT DOES IT WELL)
Using appropriate Communication Channels
What research is there to show Nipperbout what the most effective B2B channels there are for this type of thing?
Any additional recommendations
Possibly about SEO, or recommendations about scaling up the business

THE MAIN ISSUE IS THAT THEY ARE NOT TARGETING THE RIGHT PEOPLE