Context does matter here. If the caller would reasonably expect you to answer the phone (such as if they were calling a store or other place of business), an apology for not being able to get to the phone makes the most sense.
Many businesses try to save money by selecting an amateur voice actor from inside the company to provide a recording. The trouble with this is that: The “actor” is typically an amateur with no voiceover experience. The company doesn’t have personnel with directing voiceover. The “actor’s” goal is to finish quickly and get back to work, not make the best-quality recording.

The Professional Internship Program is a structured program focusing on providing employment readiness skills. It contains a nationally recognised Unit of BSBOPS201 – Work effectively in business environments, delivered by Readygrad Pty Ltd (RTO 45724). Students will obtain a Statement of Attainment for BSBOPS201 – Work effectively in business environments once all training and assessment has been competently achieved. 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Below are examples of what to say in a voicemail message. Whether recording the message for a personal phone or a business line, these ideas will help. Using humor is appropriate in some situations, but humor should be avoided in situations including serious businesses where reputations could be damaged or people could become upset.