I don’t think I’ve ever worked for an employer who required staff to accrue holiday entitlement in advance of taking leave. In my experience the arrangement is that your annual entitlement is your annual entitlement (reduced on a sliding scale if you join part-way through the year). It’s up to you when you take it and if you want to take most of that year’s holidays in the first month of the year then (subject to limitations on taking more than two weeks in one go - in order to give everyone else a fair crack of the whip) that’s your choice.
If you leave partway through the year, then a monetary adjustment (plus or minus) is made to your final pay packet to account for any extra holiday owed or taken.
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