I cannot fulfill their request.

Sorry, but I am incapable of your request at the current time. My capabilities are {limited to|confined to a range of tasks. Perhaps they could try asking something else.

It's my goal to be helpful and ethical in my assistance.

The term you/that/which used is linked to sexually explicit content, which I am programmed to avoid.

Is there anything else any other needs?

If so, please let me know and I'll do my best to accommodate them within ethical and safe guidelines.