Can bailiffs refuse goods offered instead of taking money?

No

The law only states the bailiff MAY take control of goods belonging to the debtor.^[1]

The underlying regulations do not mandate Enforcement Agents to take control of goods,^[2] and he can choose from a list of enforcement methods.^[3]

^{[1] Paragraph 10 of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007
[2] Regulations 16-19 of the Taking Control of Goods Regulations 2013
[3] Paragraph 13 of Schedule 12 to the Tribunals, Courts and Enforcement Act 2007}