In the UK most newer offices use aircon to provide both heating and cooling. Its cheaper to put in, requires less maintenance and regulatory oversight.
However the biggest issue is that for any of your heating/cooling systems to work cheaply, you need insulation, and enough of it to do what you need. That means insulating floors, ceilings and walls. Moreover, having a bunch of thermal mass makes stuff a lot more comfortable.
My house is a 1930s semi-detached house. Think harry potter, english suburbia, and you'll get a good idea. It was designed to have an open fire in each room. This means that it has an airbrick in each room, plus a suspended wooden floor, supplied with, you guessed it, a fucktonne of air bricks. This means in its natural state, its windier than an open barn.
This means that with a 30kw boiler (8.4 tons or 100K BTU) working flat out for hours could get the house to about 19c (~66f) at best. Not only that but condensation clung to the walls, meaning a fucktonne of mould.
Combine that with huge south facing windows, meant that in summer the front room hit 37c(98f) with the blinds drawn.
Insulation and new windows with decent coating means that this summer (when outside was 40c) the livingroom's max temp was 27.5c this december we used 1500kwh of gas for heating. (compared to almost triple that in the house across the road.)